BERRY v. UNITED STATES

No. 84-1902.

760 F.2d 85 (1985)

M. Douglas BERRY, Trustee in Bankruptcy for Joe Louis Caldwell, Bankrupt, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Fourth Circuit.

Decided April 29, 1985.


Attorney(s) appearing for the Case

M. Douglas Berry, Greensboro, N.C. (Gabriel, Berry, Weston & Weeks; N. Carlton Tilley, Jr.; Osteen, Adams, Tilley & Walker, Greensboro, N.C., on brief), for appellant.

John F. Murray, Washington, D.C. (Kenneth W. McAllister, U.S. Atty., Greensboro, N.C., Glenn L. Archer, Jr., Asst. Atty. Gen.; Michael L. Paup, Richard Farber; Thomas M. Preston, Washington, D.C., on brief), for appellee.

Before HALL and CHAPMAN, Circuit Judges, and BUTZNER, Senior Circuit Judge.


PER CURIAM:

Plaintiff, M. Douglas Berry, trustee in bankruptcy for the estate of Joe Louis Caldwell, appeals from an order of the district court, denying his motion for summary judgment and granting summary judgment for defendant, the United States, in this action for a refund of federal income taxes.

On appeal, Berry contends that the district court erred in holding that payments which Berry received on behalf of the bankrupt taxpayer, Caldwell, in 1977,...

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