HUTCHINS v. I.R.S.

Nos. 94-5509, 94-5510.

67 F.3d 40 (1995)

Charles T. HUTCHINS, Appellant in 94-5509, v. INTERNAL REVENUE SERVICE; United States of America. Charles T. HUTCHINS v. INTERNAL REVENUE SERVICE; United States of America, United States of America, Appellant in 94-5510.

United States Court of Appeals, Third Circuit.

Decided October 3, 1995.


Attorney(s) appearing for the Case

Charles T. Hutchins, Farmingdale, NJ, Pro Se.

Faith S. Hochberg, United States Attorney, Loretta C. Argrett, Gary R. Allen, Bruce R. Ellisen, Bridget Rowan, Laurie Snyder, Assistant U.S. Attorneys, Tax Division, U.S. Department of Justice, Washington, DC, for Appellee/Cross-Appellant.

Before: GREENBERG, ROTH and ALDISERT, Circuit Judges.


Submitted Pursuant to Third Circuit LAR 34.1(a) May 24, 1995.

OPINION OF THE COURT

ROTH, Circuit Judge:

In this appeal, Charles T. Hutchins, appearing pro se, and the Internal Revenue Service each challenge aspects of the entry of summary judgment below. The district court granted summary judgment to the I.R.S. on its counterclaim to recoup an erroneous tax credit, but then, disturbed by this result, invoked equitable estoppel sua sponte...

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