Gandy Nursery, Inc. ("Gandy Nursery"), Dennis C. Gandy, d/b/a Dennis Gandy Nursery, Gandy Marketing and Trucking, Inc. ("GM&T"), and Dennis C. Gandy ("Gandy"), (collectively, "Appellees") brought an action in district court against Appellant United States (the "Government"), seeking a refund for tax penalty assessments and damages for failure to release certain tax liens.
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GANDY NURSERY, INC. v. U.S.
No. 04-40718.
412 F.3d 602 (2005)
GANDY NURSERY, INC., Dennis C. Gandy, doing business as Dennis Gandy Nursery, Gandy Marketing and Trucking, Inc., Dennis C. Gandy, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.
United States Court of Appeals, Fifth Circuit.https://leagle.com/images/logo.png
June 13, 2005.
June 13, 2005.
Attorney(s) appearing for the Case
Jeffrey Wallace Hellberg, Jr. (argued), Law Offices of Jeffrey W. Hellberg, Jr., Dallas, TX, for Plaintiffs-Appellees.
Robert J. Branman (argued), Jonathan S. Cohen, U.S. Dept. of Justice, Tax Div., Richard Bradshaw Farber, U.S. Dept. of Justice, Washington, DC, for Defendant-Appellant.
Before REAVLEY, DeMOSS and PRADO, Circuit Judges.
United States Court of Appeals, Fifth Circuit.
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