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EC TERM OF YEARS TRUST v. U.S.

No. 05-50068.

434 F.3d 807 (2006)

EC TERM OF YEARS TRUST, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

January 3, 2006.

Attorney(s) appearing for the Case

Francis Swinburne Ainsa, Jr. (argued), Ainsa Partners, El Paso, TX, for Plaintiff-Appellant.

Teresa T. Milton (argued), Bruce Raleigh Ellisen, App. Section, U.S. Dept. of Justice, Tax Div., Washington, DC, for U.S.

Before REAVLEY, GARZA and BENAVIDES, Circuit Judges.

EMILIO M. GARZA, Circuit Judge:

EC Term of Years Trust ("the Trust") appeals from the district court's dismissal of its refund claim under 28 U.S.C. § 1346. The district court held that because the Trust's sole and exclusive remedy lay in a wrongful levy action under 26 U.S.C. § 7426, the Trust's refund claim must be dismissed for lack of subject matter jurisdiction. Appellant now argues that the district court erred when it determined that § 7426 was...

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