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BEALL v. U.S.

No. 01-41471.

336 F.3d 419 (2003)

Raymond W. BEALL; Hazel A. Beall, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

June 27, 2003.

Attorney(s) appearing for the Case

Thomas E. Redding (argued), Sallie W. Gladney, Teresa Jean Womack, Redding & Associates, Houston, TX, for Plaintiffs-Appellants.

Marion Elizabeth Erickson, David English Carmack (argued), U.S. Dept. of Justice, Tax Div., Washington, DC, for Defendant-Appellee.

Before GARWOOD, JONES and STEWART, Circuit Judges.

GARWOOD, Circuit Judge:

Plaintiffs-appellants Raymond W. Beall and Hazel A. Beall (the Bealls) appeal the dismissal, for want of subject matter jurisdiction, of their claim for a refund of the interest on income taxes paid to the defendant-appellee, the United States. Because we conclude, for the reasons set forth below, that the district court did possess jurisdiction to hear the Bealls' complaint, we reverse the judgment of the district court and remand.

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