Court Opinion

ID: 18737
Source: CourtListenerOpinion
Date Created: 2010-04-25 07:18:05+00
Date Added: 2024-06-11T09:02:49.698885
License: Public Domain

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this opinion should not be published and is not precedent except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No. 98-709-A (M.D. La 24 Feb. 1999)(unpublished), the dismissal is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.