Filed: Sep. 17, 1999
Latest Update: Mar. 02, 2020
Summary: UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT _ No. 99-30459 Summary Calendar _ FOUR GEES TRUST, Plaintiff-Appellant, versus UNITED STATES OF AMERICA, Defendant-Appellee. _ Appeal from the United States District Court for the Middle District of Louisiana (98-CV-709-A ) _ September 16, 1999 Before SMITH, BARKSDALE, and EMILIO M. GARZA, Circuit Judges. PER CURIAM:* Four Gees Trust appeals the dismissal, for lack of subject matter jurisdiction, of its wrongful levy action against the Governm
Summary: UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT _ No. 99-30459 Summary Calendar _ FOUR GEES TRUST, Plaintiff-Appellant, versus UNITED STATES OF AMERICA, Defendant-Appellee. _ Appeal from the United States District Court for the Middle District of Louisiana (98-CV-709-A ) _ September 16, 1999 Before SMITH, BARKSDALE, and EMILIO M. GARZA, Circuit Judges. PER CURIAM:* Four Gees Trust appeals the dismissal, for lack of subject matter jurisdiction, of its wrongful levy action against the Governme..
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UNITED STATES COURT OF APPEALS
FOR THE FIFTH CIRCUIT
____________________
No. 99-30459
Summary Calendar
____________________
FOUR GEES TRUST,
Plaintiff-Appellant,
versus
UNITED STATES OF AMERICA,
Defendant-Appellee.
_________________________________________________________________
Appeal from the United States District Court
for the Middle District of Louisiana
(98-CV-709-A )
_________________________________________________________________
September 16, 1999
Before SMITH, BARKSDALE, and EMILIO M. GARZA, Circuit Judges.
PER CURIAM:*
Four Gees Trust appeals the dismissal, for lack of subject
matter jurisdiction, of its wrongful levy action against the
Government, which arose from the seizure of 24 shares of stock by
the IRS to satisfy a third party’s outstanding tax liabilities.
This action was dismissed because Four Gees failed to file it
within the nine-month statutory period in which the United States
has waived its sovereign immunity.
Four Gees contends that the district court erred in granting
the dismissal because it sought an injunction against the sale of
the stock in state court within the statutory period, and attempted
*
Pursuant to 5TH CIR. R. 47.5, the Court has determined that
this opinion should not be published and is not precedent except
under the limited circumstances set forth in 5TH CIR. R. 47.5.4.
in good faith to pursue its case. Our review is de novo. See
Shanbaum v. United States,
32 F.3d 180, 182 (5th Cir. 1994).
Pursuant to our review of the record and the briefs, and
essentially for the reasons stated by the district court in
granting the motion to dismiss, Four Gees Trust v. United States,
No. 98-709-A (M.D. La 24 Feb. 1999)(unpublished), the dismissal is
AFFIRMED.