Ethengain v. Hook

GRIM, Senior District Judge.

In this tax refund suit plaintiff wife seeks to recover certain wagering excise taxes allegedly erroneously and illegally assessed and collected from the plaintiff by defendant District Director of Internal Revenue. The United States has filed a motion to intervene as a defendant in this case and a motion to join plaintiff’s husband as a third-party defendant under the provision of Rule 14 of the Federal Rules of Civil Procedure.

Rule 14 in pertinent part provides:

“At any time after commencement of the action a defendant, as a third-party plaintiff, may cause a…