FIELD v. U.S.

Docket No. 02-6163.

328 F.3d 58 (2003)

David A. FIELD and Ellen J. Field, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Second Circuit.

Decided: May 2, 2003.


Attorney(s) appearing for the Case

Elliot I. Miller, New York, N.Y. (David A. Field, on the brief), for Plaintiffs-Appellants David A. Field and Ellen J. Field.

Michael M. Krauss, Assistant United States Attorney for the Southern District of New York (James B. Comey, United States Attorney, and Jeffrey S. Ostericher, Assistant United States Attorney, on the brief), for Defendant-Appellee United States of America.

Before: JACOBS, STRAUB, Circuit Judges, CARMAN, Chief Judge.


PER CURIAM.

The sole issue on appeal is whether the district court had jurisdiction over Plaintiffs-Appellants' tax refund action. This Court holds that jurisdiction is not foreclosed by 26 U.S.C. § 7422(h) (2000) and that the district court can properly exercise jurisdiction over this matter. Therefore, the district court's decision is reversed and the case is remanded for consideration of the merits of the action.<...

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