BAXTER v. UNITED STATES

No. 21-20258.

48 F.4th 358 (2022)

Donald E. BAXTER; Frances P. Baxter, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

FILED August 31, 2022.


Attorney(s) appearing for the Case

Sallie W. Gladney , Thomas E. Redding , Attorneys, Redding & Associates, P.C., Houston, TX, for Plaintiffs-Appellees.

Bethany Buck Hauser, Esq. , Attorney, Joan I. Oppenheimer , U.S. Department of Justice, Tax Division, Appellate Section, Washington, DC, for Defendant-Appellant.

Before Richman, Chief Judge, and Clement and Engelhardt, Circuit Judges.


The United States appeals the district court's summary judgment rulings rendered in this federal income tax refund action filed by Plaintiffs-Appellees Donald E. Baxter and Frances P. Baxter. Because the district court erred in its jurisdictional determinations, we REVERSE the judgment of the district court and...

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