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U.S. v. RYALS

No. 06-12308.

480 F.3d 1101 (2007)

UNITED STATES of America, Plaintiff Counter-Defendant-Appellee, v. Jack Carl RYALS, Defendant Counter-Claimant Appellant.

United States Court of Appeals, Eleventh Circuit.

March 12, 2007.

Attorney(s) appearing for the Case

Keith Howard Johnson, Johnson & Johnson, P.A., Jacksonville, FL, for Ryals.

Deborah K. Snyder, Bruce R. Ellisen, Frank Phillip Cihlar, U.S. Dept. of Justice, App. Tax Div., Washington, DC, E. Bryan Wilson, U.S. Atty., Tallahassee, FL, for U.S.

Before ANDERSON and MARCUS, Circuit Judges, and ALTONAGA, District Judge.

PER CURIAM:

Jack Carl Ryals ("Mr. Ryals") appeals the district court's grant of summary judgment in favor of the United States of America (the "Government") on its complaint, and the court's dismissal of certain counts, and summary judgment on other counts, of Mr. Ryals' counterclaim. The Government filed suit against Mr. Ryals seeking to reduce certain tax assessments to judgment. Mr. Ryals filed a ten-count counterclaim for tax refunds.

The lower court granted...

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