U.S. v. MICHAELS

No. 87-8566 Non-Argument Calendar.

840 F.2d 901 (1988)

UNITED STATES of America, Plaintiff-Appellee, v. Robert K. MICHAELS and Margaret P. Michaels, Defendants-Appellants.

United States Court of Appeals, Eleventh Circuit.

March 25, 1988.


Attorney(s) appearing for the Case

C. Lee Daniel, III, Dalton, Ga., for defendants-appellants.

Michael L. Paup, Chief, Appellate Section, Tax Div., Dept. of Justice, Michael C. Durney, Wynette Hewett, Patricia Bowman, Washington, D.C., for plaintiff-appellee.

Before RONEY, Chief Judge, HATCHETT and ANDERSON, Circuit Judges.


PER CURIAM:

The Internal Revenue Service obtained a summary judgment for funds held by the district court to have been erroneously paid to defendants. We affirm on the ground that tax refunds were paid by the Government to the taxpayers at a time when they were legally payable to the taxpayers' bankruptcy trustees.

On July 11, 1980, an involuntary petition for bankruptcy was filed under Chapter 7 of the Bankruptcy Code against taxpayer Robert Michaels. Defendant...

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