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YOUR INS. NEEDS AGENCY INC. v. U.S.

No. 00-21051.

274 F.3d 1001 (2001)

YOUR INSURANCE NEEDS AGENCY INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. David Bruce Earl, Plaintiff-Appellant, v. United States of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

December 4, 2001.

Attorney(s) appearing for the Case

Dean Allen Hrbacek (argued), Eric Howard Newton, Hrbacek & Associates, Sugar Land, TX, for Plaintiffs-Appellants.

Tamara Wenda Ashford (argued), Thomas J. Clark, U.S. Dept. of Justice, Tax Div., Washington, DC, for Defendant-Appellee.

Before REAVLEY, HIGGINBOTHAM and PARKER, Circuit Judges.

PATRICK E. HIGGINBOTHAM, Circuit Judge:

David Bruce Earl and Your Insurance Needs Agency, Inc. appeal from a grant of summary judgment to the Government on their claims for refunds of over $77,000 in tax overpayments in 1991, 1992, 1993, and 1994, inclusive, brought under 26 U.S.C. § 7422(a). We affirm.

I.

In 1991, Earl, the sole officer and shareholder of Your Insurance, hired David Shand, a certified public accountant, to prepare and file...

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