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U.S. v. ELAM

No. 95-56073.

112 F.3d 1036 (1997)

UNITED STATES of America, Plaintiff-Appellant, v. Nancy A. ELAM, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided May 2, 1997.

Attorney(s) appearing for the Case

Annette M. Wietecha, Tax Division, United States Department of Justice, Washington, DC, for plaintiff-appellant.

Donald Lavi, Agoura Hills, CA, for defendant-appellee.

Before: GOODWIN, WIGGINS, and JOHN T. NOONAN, Circuit Judges.

WIGGINS, Circuit Judge:

The Government appeals from a judgment in favor of a taxpayer. Nancy Elam claimed a refund on her 1989 separate tax return, based on half of the overpayment credit she and her ex-husband had from their 1988 joint return. The district court ruled on summary judgment that the Government could not use the couple's prenuptial agreement to show that the overpayment arose from her husband's separate property because the agreement could not bind the...

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