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LIFE PARTNERS INC. v. U.S.

No. 10-50354.

650 F.3d 1026 (2011)

LIFE PARTNERS INC.; United Western Trust Company, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

August 16, 2011.

Attorney(s) appearing for the Case

Stuart Gregory Smith (argued), Steven Gregory White , Naman, Howell, Smith & Lee, P.L.L.C., Waco, TX, for Plaintiffs-Appellants.

Gary Wayne Wright (argued), San Antonio, TX, for Defendant-Appellee.

Before JOLLY, ELROD and HAYNES, Circuit Judges.

JENNIFER WALKER ELROD, Circuit Judge:

Plaintiffs, Life Partners Inc. and United Western Trust Company (hereinafter Life Partners), appeal from the district court's order granting the United States' motion to dismiss for lack of subject matter jurisdiction. We AFFIRM.

I.

The facts are undisputed. Life Partners is in the business of purchasing at a reduced price existing life insurance polices that are owned by elderly or terminally-ill individuals...

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