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COCCHIARA v. UNITED STATES

No. 85-3005.

779 F.2d 1108 (1986)

Lucy COCCHIARA, wife of and Louis J. Roussel, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

January 8, 1986.

Attorney(s) appearing for the Case

Peter J. Butler, Gayle S. Reynolds, New Orleans, La., for plaintiffs-appellants.

Jack D. Warren, Tax Div., Dept. of Justice, Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Chief, Appellate Sec., Gary R. Allen, David English Carmack, Attys., Washington, D.C., for defendant-appellee.

Before GARZA, POLITZ, and HILL, Circuit Judges.

GARZA, Circuit Judge:

NATURE OF THE CASE

Plaintiffs, Louis J. Roussel and his wife, Lucy Cocchiara, (hereinafter referred to as "taxpayer") brought this mitigation action seeking to recover a refund for an overpayment of income taxes for the years 1960-1966. No one disputes that taxpayer made an overpayment for these years. Because of the operation of certain limitations statutes, however, only $228.535 was awarded. See Republic Petroleum Corp. v. United...

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