Frank L. Broday v. United States

RONEY, Circuit Judge:

Frank Broday married his present wife, Billie Shipman Broday, on June 7, 1966. As of that date, Billie Shipman was liable for income taxes assessed against her and her former husband, Joe Shipman (now deceased), for the taxable year 1962. In an effort to collect this tax, the District Director of Internal Revenue levied upon a checking account which held funds received as dividend income from Mr. Broday’s separate property. Mr. Broday paid his wife’s income tax liability and then filed a claim for refund on the ground that there was a wrongful levy upon the bank account.…