Nos. 97-5002, 97-5009.

140 F.3d 1023 (1998)

Leroy P. STANLEY, Plaintiff/Cross-Appellant, v. The UNITED STATES, Defendant/Appellant.

United States Court of Appeals, Federal Circuit.

April 2, 1998.

Attorney(s) appearing for the Case

Lawrence Sherlock, Chamberlain, Hrdlicka, White, Williams & Martin, Houston, TX, argued, for Plaintiff/Cross-Appellant. With him on the brief was Robert I. White.

Bridget M. Rowan, Attorney, Tax Division, U.S. Department of Justice, Washington, DC, argued, for Defendant-Appellant. With her on the brief were Loretta C. Argrett, Assistant Attorney General, and David English Carmack.

Before RICH, PLAGER, and BRYSON, Circuit Judges.

PLAGER, Circuit Judge.

In substance this case is one for the recovery by the Internal Revenue Service ("IRS" or "Government") of a large refund paid in error to a taxpayer. In form, however, the taxpayer is seeking money from the Government, having remitted to the IRS an amount similar to the refund, demanded by the IRS in connection with a different, once-disputed but subsequently satisfied income tax liability. The Government claims the right to retain the sum the...

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