Cullen v. Bragg

Carley, Judge.

Appellee-plaintiff prepared appellant-defendant’s 1983 federal income tax return. It was determined that appellant would be entitled to apply for a refund in the amount of $474. Appellee offered to pay the immediate sum of $296.53 in exchange for the assignment of appellant’s right to the refund. Appellant accepted, the agreement was reduced to writing, and appellant was given a check for $296.53 which he then cashed. Although appellant had submitted a form to the Internal Revenue Service granting appellee power of attorney with specific authorization to receive the refund, the…