Goodrich, et al v. United States, No. 20-30422 (5th Cir. 2021)Annotate this Case
Plaintiffs-Appellants Walter “Gil” Goodrich (individually and in his capacity as the executor of his father—Henry Goodrich, Sr.’s— succession), Henry Goodrich, Jr., and Laura Goodrich Watts brought suit against Defendant-Appellee United States of America. Plaintiffs claimed that, in an effort to discharge Henry Sr.’s tax liability, the Internal Revenue Service (“IRS”) wrongfully levied their property, which they had inherited from their deceased mother, Tonia Goodrich, subject to Henry Sr.’s usufruct. A magistrate judge previously determined Plaintiffs were not the owners of money seized by the IRS, and that represented the value of certain liquidated securities. The Fifth Circuit determined that whether Plaintiffs were in fact owners of the disputed funds was an issue governed by Louisiana law. The Fifth Circuit declined further review until the Louisiana Supreme Court had a chance to review the ownership issue in the first instance.