NELSON v. REGAN

Nos. 409, 410, Dockets 83-6170, 83-6240.

731 F.2d 105 (1984)

Elinor NELSON, Douglas Spells, Dennis Eaton, Phillip Corso, individually and on behalf of those similarly situated, Appellees, v. Donald REGAN, Secretary of the United States Department of Treasury; Margaret M. Heckler, Secretary of the United States Department of Health and Human Services; and Ronald Manning, Commissioner of the Department of Human Resources of the State of Connecticut, Appellants.

United States Court of Appeals, Second Circuit.

Decided March 13, 1984.


Attorney(s) appearing for the Case

Jo-Ann Horn, Tax Div., Dept. of Justice, Washington, D.C. (Glenn L. Archer, Jr., Asst. Atty. Gen., Washington, D.C., Alan H. Nevas, U.S. Atty., D. Conn., New Haven, Conn., Michael L. Paup, Richard Farber, Dept. of Justice, Washington, D.C., of counsel), for federal appellants.

Joseph X. Dumond, Jr., Asst. Atty. Gen., Hartford, Conn. (Joseph I. Lieberman, Atty. Gen., Paige J. Everin, Asst. Atty. Gen., Hartford, Conn., of counsel), for state appellants.

Michael O. Sheehan, New Haven Legal Assistants Ass'n, Inc., New Haven, Conn. (Joanne Miner, Conn. Legal Services, Danielson, Conn.), for appellees.

Before OAKES and MESKILL, Circuit Judges, and NEAHER, District Judge.


OAKES, Circuit Judge:

This appeal involves the so-called "tax intercept" program. Under this program, federal tax refunds due to persons who have failed to make support payments, the rights to which have been assigned to a state that has provided aid to those to whom support is due, are "intercepted" by the Internal Revenue Service on the state's behalf. Accordingly, the tax refunds which would ordinarily go to the non-support...

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