United States Second Circuit

The district court's decision not to impose a constructive trust on a tax refund that was held as property of defendant was affirmed where 1) a written agreement existed between the parties covering how taxes were to be allocated, and 2) defendant's estate was not unjustly enriched by the retention of the refund.

Appellate Information

• Decided 07/27/2004
• Published 07/27/2004

Judges

• B.D. PARKER, JR., Circuit Judge., Before:  POOLER, B.D. PARKER, and WESLEY, Circuit Judges.

Court

• United States Second Circuit

Counsel

• For Appellant:
  
• William O. Purcell (David Simon and Judith A. Pacitti, on the brief), Kirkpatrick & Lockhart LLP, New York, NY, for Plaintiff-Appellant.


• For Appellees:
  
• Norman N. Kinel (Melissa Zelen Neier, on the brief), Sidley Austin Brown & Wood LLP, New York, NY, for Defendants-Appellees.