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BUSSE v. UNITED STATES

Nos. 75-2135, 75-2136.

542 F.2d 421 (1976)

Edvige M. BUSSE, Plaintiff-Appellant, v. The UNITED STATES of America, Defendant-Third-Party Plaintiff-Appellee, v. Oscar A. BUSSE, Third-Party Defendant. Edvige M. BUSSE, Plaintiff, v. The UNITED STATES of America, Defendant-Third-Party Plaintiff-Appellant, v. Oscar A. BUSSE, Third-Party Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided September 27, 1976.

Rehearing Denied October 27, 1976.

Attorney(s) appearing for the Case

Scott P. Crampton, Asst. Atty. Gen., Alfred S. Lombardi, Atty., Tax Div., Dept. of Justice, Washington, D.C., Samuel K. Skinner, U.S. Atty., Chicago, Ill., for U.S.

Edward T. Joyce, Chicago, Ill., for Busse.

Before CASTLE, Senior Circuit Judge, TONE, Circuit Judge, and GRANT, Senior District Judge.

TONE, Circuit Judge.

This tax refund action presents the issue of whether one who is not liable for a tax but pays it to remove a lien against his property may sue for a refund under 28 U.S.C. § 1346(a)(1). We answer in the negative, as did the District Court. On the other major issue in the case, we reverse a summary judgment and order a trial on the applicability of the "innocent spouse" provision of 26 U.S.C. § 6013(e).

Plaintiff and her husband...

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