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HARRIGILL v. U.S.

No. 04-60684.

410 F.3d 786 (2005)

Susan C. HARRIGILL, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

May 31, 2005.

Attorney(s) appearing for the Case

John Valliant Eskrigge, Edward Lane Carlisle (argued), Watkins & Eager, Jackson, MS, for Plaintiff-Appellee.

Bridget Maria Rowan (argued), App. Section, Gilbert S. Rothenberg, Charles Bricken, U.S. Dept. of Justice, Tax Div., Washington, DC, for Defendant-Appellant.

Before KING, Chief Judge, and BARKSDALE and STEWART, Circuit Judges.

KING, Chief Judge:

The government appeals from the district court's grant of summary judgment in favor of Susan Harrigill on her claim for a tax refund. Because we find that the district court erred in granting summary judgment for Harrigill, and because the government is entitled to judgment as a matter of law, we VACATE the judgment and REMAND to the district court with instructions to enter judgment for the government.

I. FACTUAL AND PROCEDURAL BACKGROUND...

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