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MARTIN v. U.S.

No. 97-31277 Summary Calendar.

159 F.3d 932 (1998)

Susan Taylor MARTIN, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

November 12, 1998.

Attorney(s) appearing for the Case

Michael E. Guarisco, Jean N. Knouse, Guarisco, Weiler & Cordes, New Orleans, LA, Frank J. Romaguera, IV, R. Lee Eddy, III, Metairie, LA, for Plaintiff-Appellant.

Michelle B. O'Connor, Jonathan S. Cohen, U.S. Dept. of Justice, Tax Div., App. Section, Washington, DC, for Defendant-Appellee.

Before WIENER, BARKSDALE and EMILIO M. GARZA, Circuit Judges.

WIENER, Circuit Judge:

In this tax refund suit, Plaintiff-Appellant Susan Taylor Martin ("Susan") appeals the district court's order denying her motion for summary judgment and granting the cross-motion for summary judgment of Defendant-Appellee United States of America (the "government"). Concluding that the district court did not err in holding that Susan must recognize gain on the $5.75 million payment she received from Tenneco Gas Louisiana, Inc. ("Tenneco")

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