U.S. v. WILKES

No. 91-5542 Summary Calendar.

946 F.2d 1143 (1991)

UNITED STATES of America, Plaintiff-Appellant, v. Wendelyn WILKES, National Bank of Commerce of San Antonio, Independent Executor of the Estate of Laura Mae McKeon, National Bank of Commerce of San Antonio, Trustee of Betty McKeon Due Trust Estate; and Betty McKeon Due, as beneficiary of the Betty McKeon Due Trust Estate, Defendants-Appellees.

United States Court of Appeals, Fifth Circuit.

November 12, 1991.


Attorney(s) appearing for the Case

Gary R. Allen, Chief, Susan E. Buechley, Steven W. Parks, Robert W. Metzler, Appellate Section, Tax. Div., Dept. of Justice, Washington, D.C., Cynthia E. Messersmith, Dept. of Justice, Dallas, Tex., for plaintiff-appellant.

George H. Spencer, Clemens & Spencer, Antonio, Tex., for defendants-appellees.

Before JONES, DUHÉ and WIENER, Circuit Judges.


WIENER, Circuit Judge:

In this federal income tax case, the government appeals an adverse judgment by the district court which found for the taxpayers by reclassifying the government's suit as one to recover on an erroneous refund, and thus time-barred, rather than, as the government contended, a suit to reduce an assessment to judgment. Finding that the district court erred in its reclassification of the government's case, we reverse and render judgment against the...

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