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GRAY v. U.S.

No. 07-20592.

553 F.3d 410 (2008)

Gina E. GRAY, Plaintiff-Appellant, v. UNITED STATES of America, Department of Treasury, Internal Revenue Service, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

December 17, 2008.

Attorney(s) appearing for the Case

Jerry W. Neagle, Houston, TX, for Plaintiff-Appellant.

Marion Elizabeth Erickson, Bruce Raleigh Ellisen, U.S. Dept. of Justice, Tax Div., Washington, DC, Jonathan Lee Blacker, U.S. Dept. of Justice, Tax Div., Dallas, TX, for Defendants-Appellees.

Before GARZA and ELROD, Circuit Judges, and HICKS, District Judge.

JENNIFER W. ELROD, Circuit Judge:

Plaintiff-Appellant Gina Gray ("Gray") appeals the district court's summary judgment in her "innocent spouse" action to recover portions of tax overpayments applied to her husband's separate tax liability. Finding no error, we affirm.

I. Facts and Proceedings

Gray and her husband filed joint personal federal income tax returns for the tax years 1994 through 1997. They litigated their tax liability for those...

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