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U.S. v. BAME

No. 12-3417.

721 F.3d 1025 (2013)

UNITED STATES of America, Plaintiff-Appellee v. Jo Anna BAME; Hook `N Horn, Ltd.; Hook `N Horn Wilderness Camp, Ltd.; I Am Home, Inc., Defendants-Appellants.

United States Court of Appeals, Eighth Circuit.

Filed: August 9, 2013.

Attorney(s) appearing for the Case

Eric John Magnuson , argued, Adam Spencer Huhta , Kevin Martin Decker , on the brief, Minneapolis, MN, for appellant.

Melissa Briggs , U.S. Department of Justice, Tax Division, argued, Joan I. Oppenheimer , on the brief, Washington, D.C., for appellee.

Before LOKEN, BRIGHT, and BYE, Circuit Judges.

BRIGHT, Circuit Judge.

Fred Bame received an erroneous tax refund of over $500,000 in 2005. After the IRS discovered the error, the government filed suit to recover the money from Fred. When Fred died and the government was unable to collect from his estate, the government then filed suit against Jo Anna Bame, Fred's ex-wife, and two corporations owned by Jo Anna. The district court granted summary judgment to the government based on the claim of unjust enrichment...

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