In Re First Federal Savings And Loan Association Of Durham - United States Court of Appeals for the Fourth Circuit

In Re First Federal Savings And Loan Association Of Durham

By United States Court of Appeals for the Fourth Circuit

  • Release Date - Published: 1988-10-26
  • Book Genre: Law
  • Author: United States Court of Appeals for the Fourth Circuit
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In Re First Federal Savings And Loan Association Of Durham United States Court of Appeals for the Fourth Circuit read online review & book description:

First Federal Savings and Loan Association of Durham (the taxpayer) brought this mandamus action against James A. Baker, III, the Secretary of the Treasury of the United States, to compel him to pay a tax refund which the taxpayer contends was required by a settlement agreement between it and the Department of Justice representing the Internal Revenue Service (IRS). The district court denied the Secretary's motion to dismiss for lack of jurisdiction but, agreeing with him that it had no jurisdiction, ordered the action transferred to the United States Claims Court, and the taxpayer appeals (Case No. 88-3515). The taxpayer also filed a petition for writ of mandamus with the court asking us to direct the district court to assume jurisdiction. We consolidated the appeal and petition for writ of mandamus for our consideration on appeal.

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