United States v. Bames, et al., No. 12-3417 (8th Cir. 2013)Annotate this Case
This case arose when the IRS gave Fred Bame an erroneous tax refund of over $500,000. After Fred died and the government was unable to collect from his estate, the government filed suit against his ex-wife and two corporations she owned to recover the money. On appeal, the ex-wife and the corporate defendants challenged the district court's award based on unjust enrichment to the government. The court concluded that the district court erred in granting summary judgment to the government where there was a genuine issue of material fact as to the ex-wife's good faith defense. Further, there was a genuine issue of material fact as to the ex-wife's entitlement to the money Fred transferred to her. Accordingly, the court reversed and remanded for further proceedings.