FAIRLEY v. U.S.

No. 89-1374.

901 F.2d 691 (1990)

Eldon FAIRLEY, Executor of the Estate of Julian R. Fairley, Deceased, and of Estate of Frances B. Fairley, Deceased, Appellee, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided April 26, 1990.


Attorney(s) appearing for the Case

Kenneth L. Greene, Washington, D.C., for appellant.

Janet Moore-Hart, Osceola, Ark., for appellee.

Before BOWMAN and WOLLMAN, Circuit Judges, and ROSS, Senior Circuit Judge.


BOWMAN, Circuit Judge.

The United States appeals from the District Court's order granting appellee's motion for summary judgment on his claim for equitable recoupment of federal tax payments. We reverse.

Eldon Fairley (taxpayer), plaintiff in the District Court, is executor of the estate of Julian Fairley (deceased April 30, 1981) and administrator of the estate of Julian's wife, Frances Fairley (deceased June 3, 1985). On February 2, 1982, taxpayer filed...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases