ROCHELLE v. UNITED STATES

Civ. A. Nos. 3-3398 and 3-6146.

371 F.Supp. 224 (1973)

William J. ROCHELLE, Jr., Trustee in Bankruptcy of Estate of Angus G. Wynne, Jr. v. UNITED STATES of America (two cases).

United States District Court, N. D. Texas, Dallas Division.

November 15, 1973.


Attorney(s) appearing for the Case

Linda N. Coffee, Palmer, Palmer & Coffee, Dallas, Tex., for plaintiff.

Frank D. McCown, U. S. Atty., Martha Joe Stroud, Asst. U. S. Atty., William W. Guild and Charles G. Barnett, Tax Div. Dept. of Justice, Dallas, Tex., for defendant.


MEMORANDUM OPINION

WILLIAM M. TAYLOR, Jr., Chief Judge.

These consolidated suits involve not only identical parties, but also the same essential question: who is entitled to possess an income tax refund of nearly a third of a million dollars. For reasons detailed in the pages that follow, I have decided that the United States acted correctly in setting off the refund against other taxes for which the taxpayer was liable.

The refund

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