234 F.3d 873 (5th Cir. 2000) PALA, INC. EMPLOYEES PROFIT SHARING PLAN AND TRUST AGREEMENT, Plaintiff-Appellant,v.UNITED STATES OF AMERICA, Defendant-Appellee. No. 99-31037 IN THE UNITED STATES COURT OF APPEALS, FIFTH CIRCUIT November 29, 2000 [Copyrighted Material Omitted] Appeal from the United States District Court for the Middle District of Louisiana Before JOLLY, HIGGINBOTHAM, and EMILIO […]