IN RE ARMSTRONG

No. 98-10814.

206 F.3d 465 (2000)

In the Matter of: Billy G. ARMSTRONG, Debtor. United States of America, Appellant, v. William T. Neary, Appellee.

United States Court of Appeals, Fifth Circuit.

March 8, 2000.


Attorney(s) appearing for the Case

Teresa T. Milton, David I. Pincus (argued), U.S. Dept. of Justice, Tax Division, Washington, DC, for Appellant.

William M. Boyd, Bobbi Sue Ruhlander (argued), Boyd & Veigel, McKinney, TX, for Appellee.

Before POLITZ, DeMOSS and BENAVIDES, Circuit Judges.


BENAVIDES, Circuit Judge:

The United States of America, on behalf of the Internal Revenue Service [IRS], appeals from the district court's affirmation of a bankruptcy decision granting the trustee of debtor's estate a refund of taxes. At issue in this case is which statute controls when the statute of limitations for filing a tax refund claim, contained in the Internal Revenue Code, and the turnover provision for Chapter 7 bankruptcy appear to be in conflict. On the...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases