INFORMATION RESOURCES, INC. v. U.S.

No. 92-1585.

996 F.2d 780 (1993)

INFORMATION RESOURCES, INC., a corporation, Petitioner-Appellant, v. UNITED STATES of America, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

July 30, 1993.


Attorney(s) appearing for the Case

W.D. Masterson, William G. Shaw, Jr., Robert J. Hill, Kilgore & Kilgore, Dallas, TX, for petitioner-appellant.

Ann B. Durney, Gary R. Allen, Chief Appellate Sec., Mary Frances Clark, Tax Div., Dept. of Justice, Washington, DC, for respondent-appellee.

Before REAVLEY and GARWOOD, Circuit Judges, and LAKE, District Judge.


REAVLEY, Circuit Judge:

This is a Taxpayer Bill of Rights case. Information Resources, Inc. sued the United States, claiming that the Internal Revenue Service (IRS) erroneously filed tax liens on its property and failed to timely release those liens. Following a bench trial, the district court awarded Information Resources $1,000. Information Resources appeals, claiming that the district court erred in (1) rejecting its demand for a jury trial, (2) awarding only ...

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