Broday v. United States
United States Court of Appeals for the Fifth Circuit
455 F.2d 1097 (1972)
- Written by Whitney Kamerzel , JD
Facts
Frank Broday (plaintiff) and Billie Broday were married. At the time of the marriage, Billie was liable for income taxes assessed against her and her former husband. The Internal Revenue Service (IRS) (defendant) levied Frank’s checking account that contained Frank’s income during the marriage to settle Billie’s debts. Frank settled the debt and sued the IRS for a refund, claiming the IRS’s levy was wrongful. The district court awarded Frank the refund. The IRS appealed.
Rule of Law
Issue
Holding and Reasoning (Roney, J.)
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