MARTIN v. U.S.

No. 89-2036.

895 F.2d 992 (1990)

Mona M. MARTIN; John A. Martin, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided February 12, 1990.


Attorney(s) appearing for the Case

William Michael Ferris (Lynn T. Krause, Michaelson, Krause & Ferris, P.A., Annapolis, Md., on brief), for plaintiffs-appellants.

Kevin Martin Brown (James I.K. Knapp, Acting Asst. Atty. Gen., Gary R. Allen, William S. Estabrook, Dept. of Justice, Washington, D.C., Breckinridge L. Willcox, U.S. Atty., Baltimore, Md., on brief), for defendant-appellee.

Before HALL and WILKINSON, Circuit Judges, and WINTER, Senior Circuit Judge.


K.K. HALL, Circuit Judge:

John and Mona Martin, husband and wife, appeal from an order of the district court dismissing their suit for refund of taxes brought pursuant to 28 U.S.C. § 1346(a)(1). We find that the district court erred in dismissing the refund suit, and we reverse.

I.

Mona Martin was formerly married to Jerry Brodsky. They were divorced in 1979. As part of the divorce Brodsky signed a property settlement in which he agreed to deed...

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