Lori Rabin Williams v. United States

Opinion by Judge O’SCANNLAIN

O’SCANNLAIN, Circuit Judge:

We must decide whether one who erroneously pays the taxes of another may sue for a refund.

I

In April 1975, Jerrold Rabin (“Rabin”) and his then wife Lori Rabin (now Lori Williams) (“Williams”) purchased a house in Pacific Palisades, California. On June 29, 1987, and March 28, 1988, the government assessed employment tax liabilities against Rabin. On October 20,1988, Rabin transferred all of his interest in the house to Williams as her separate property. On October 25,1988, Rabin recorded a quitclaim deed giving title to “Lori Williams an…