BARRETT v. U.S.

No. 08-6017.

561 F.3d 1140 (2009)

John A. BARRETT, Jr.; Sheryl S. Barrett, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Tenth Circuit.

April 6, 2009.


Attorney(s) appearing for the Case

William H. Whitehill, Jr., of Fellers, Snider, Blankenship, Bailey & Tippens, P.C., Oklahoma City, OK, for Plaintiffs-Appellants.

Marion E.M. Erickson, (Nathan J. Hochman, Assistant Attorney General; Jonathan S. Cohen, Attorney, Tax Division, Department of Justice; John C. Richter, United States Attorney, of counsel, with her on the brief), Attorney, Tax Division, Department of Justice, Washington, D.C., for Defendant-Appellee.

Before BRISCOE, HOLLOWAY, and MURPHY, Circuit Judges.


BRISCOE, Circuit Judge.

John A. Barrett, Jr.1 ("Barrett") filed suit under 28 U.S.C. § 1346(a) against the United States seeking refund of the federal income taxes, penalties, and interest paid by him pursuant to an Internal Revenue Service ("IRS") assessment for the tax year ending December 31, 2001. Barrett timely appeals the district court's grant of summary judgment in favor of the United States. We have jurisdiction pursuant...

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