Ruth Gordon v. United States

JOHN W. PECK, Senior Circuit Judge:

This ease is a suit by taxpayer Ruth Gordon to recover payment of a deficiency, plus interest and penalties, which arose as a result of the Internal Revenue Service partially disallowing a refund. This refund had been granted on the basis of joint tax returns by Gordon and her ex-husband and had been credited to a separate tax liability which had been incurred by him. The United States District Court for the Middle District of Florida held that Gordon was entitled to recover the deficiency payment. The United States appeals, arguing that the Internal Revenue…