United States Eighth Circuit

In a tax refund action, the district court is affirmed where it did not err in permitting the IRS to amend its answer or in permitting the government to assert the defense of equitable recoupment.

Appellate Information

• Decided 11/14/2003
• Published 11/14/2003

Judges

• BOWMAN, Circuit Judge., Before BOWMAN, MURPHY, and BYE, Circuit Judges.

Court

• United States Eighth Circuit

Counsel

• For Appellant:
  
• Thomas C. Borders, argued, Chicago, IL (Matthew P. Larvick, Chicago, IL, and Diane Kutzko, Cedar Rapids, IA, on the brief), for appellant.


• For Appellees:
  
• John A. Dudeck, Jr., argued, U.S. Dept. of Justice, Tax Div., Washington, DC (Richard Farber, U.S. Dept. of Justice, Tax Div., on the brief), for appellee.