United States v. Bames, et al., No. 12-3417 (8th Cir. 2013)
Annotate this CaseThis 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.
Court Description: Civil case - Federal Tax. The district court erred in granting the United States' motion for summary judgment on its claim to recover a tax refund overpayment as there were genuine issues of material fact as to defendant's good faith defense and her entitlement to funds her deceased husband transferred to her in payment of certain debts; on remand, the district court should consider whether unjust enrichment is available to the government in light of the remedies at law which might be available. [ August 08, 2013
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