United States Eighth Circuit

District court's decision in a tax dispute involving claims for a refund from an estate's tax return is affirmed where the district court did not err in granting the government equitable recoupment or in denying the government interest on the amount recouped.

Appellate Information

• Decided 02/07/2006
• Published 02/07/2006

Judges

• FAGG, Circuit Judge., Before MURPHY, FAGG, and SMITH, Circuit Judges.

Court

• United States Eighth Circuit

Counsel

• For Appellees:
  
• Thomas B. Weaver, argued, St. Louis, MO (John R. Barsanti, Jr., Paul E. Kovacs, and Jeffery T. McPherson, on the brief), for appellants/cross-appellees., Steven W. Parks, argued, Tax Division, Dept. of Justice, Washington, D.C. (Richard Farber, on the brief), for appellee/cross-appellant.