Eldon Fairley, of the Estate of Julian R. Fairley, Deceased, and of Estate of Frances B. Fairley, Deceased v. United States

BOWMAN, Circuit Judge.

The United States appeals from the District Court’s order granting appellee’s motion for summary judgment on his claim for equitable recoupment of federal tax payments. We reverse.

Eldon Fairley (taxpayer), plaintiff in the District Court, is executor of the estate of Julian Fairley (deceased April 30, 1981) and administrator of the estate of Julian’s wife, Frances Fairley (deceased June 3, 1985). On February 2, 1982, taxpayer filed the federal estate tax return, form 706, for Julian’s estate, paying $66,622.89 in estate taxes. Subsequently, the Internal Revenue Service…