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WILLIAMS-RUSSELL & JOHNSON, INC. v. U.S.

No. 03-13868.

371 F.3d 1350 (2004)

WILLIAMS-RUSSELL & JOHNSON, INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Eleventh Circuit.

June 7, 2004.

Attorney(s) appearing for the Case

David DeCoursey Aughtry, Chamberlain, Hrdlicka, White, Williams & Martin, Herald J.A. Alexander, Alexander Law Firm, P.C., Atlanta, GA, for Plaintiff-Appellant.

Bridget M. Rowan, Washington, DC, for Defendant-Appellee.

Before EDMONDSON, Chief Judge, HULL, Circuit Judge, and EDENFIELD, District Judge.

EDENFIELD, District Judge:

I. Introduction

Appellant Williams-Russell & Johnson, Inc. ("WRJ"), brought this action to recover from the Internal Revenue Service ("IRS") an "overpayment" tax refund that WRJ claims it is due under 26 U.S.C. § 7422. The district court dismissed the case for lack of subject-matter jurisdiction, finding that there was no overpayment and in any event the claim was time-barred. WRJ appeals.

In that the tax...

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