Coughlin v. Regan, No. 84-2015

CourtUnited States Courts of Appeals. United States Court of Appeals (1st Circuit)
Writing for the CourtBefore CAMPBELL, Chief Judge, BOWNES and BREYER; LEVIN H. CAMPBELL
Citation768 F.2d 468
Parties-5598, 85-2 USTC P 9667 Richard COUGHLIN, et al., Plaintiffs, Appellants, v. Donald REGAN, Secretary of the Treasury, et al., Defendants, Appellees.
Docket NumberNo. 84-2015
Decision Date25 July 1985

Page 468

768 F.2d 468
56 A.F.T.R.2d 85-5598, 85-2 USTC P 9667
Richard COUGHLIN, et al., Plaintiffs, Appellants,
v.
Donald REGAN, Secretary of the Treasury, et al., Defendants,
Appellees.
No. 84-2015.
United States Court of Appeals,
First Circuit.
Argued April 5, 1985.
Decided July 25, 1985.

Frederick B. Stocking, Machias, Me., with whom Hugh H. Calkins, Dover-Foxcroft, Me., and Pine Tree Legal Assistance, Inc., Machias, Me., were on brief for appellants.

Diane E. Doyen, Asst. Atty. Gen., with whom Raymond E. Ritchie, Asst. Atty. Gen., Dept. of Health and Human Services, with whom James E. Tierney, Atty. Gen., were on brief for appellee Michael Petit.

Richard Farber, Washington, D.C., with whom Michael L. Paup, Lisa A. Prager, Tax Div., Dept. of Justice, Glenn L. Archer, Jr., Asst. Atty. Gen., Washington, D.C. and Richard S. Cohen, U.S. Atty., Portland, Me., were on brief for the U.S.

Before CAMPBELL, Chief Judge, BOWNES and BREYER, Circuit Judges.

LEVIN H. CAMPBELL, Chief Judge.

Plaintiff Richard Coughlin appeals from a consent judgment entered in the United States District Court for the District of Maine. The judgment dismissed a class action Coughlin had brought for refund of Earned Income Credits (EIC's) intercepted by the federal Secretary of the Treasury, and paid over to the Maine Commissioner of Human Services, in satisfaction of child support debts, as well as claims for declaratory and injunctive relief 1. Because the

Page 469

judgement was entered with the consent of the parties, we affirm without reaching the merits 2.

For the taxable year 1981, Coughlin and his wife were entitled to a federal tax refund of $664.94, representing the refund of $176.94 in withheld wages plus an EIC refund of $488. On March 26, 1982, the IRS notified Coughlin and his wife that their refund had, pursuant to I.R.C. Sec. 6402, been paid over to the State of Maine to satisfy an indebtedness to Maine which Coughlin incurred by defaulting on his child support obligations 3. After filing an amended return listing her tax information separately, Coughlin's wife received a check for her withheld wages and her share of the couple's total EIC.

In January, 1983, Coughlin and his wife instituted the present class action as representatives of persons similarly situated. On April 9, 1984, the district court certified the following two subclasses represented by Coughlin and his wife: (1) all Maine residents otherwise entitled to a federal tax refund, representing in part an EIC refund, that had been intercepted to satisfy a past-due child support debt (hereinafter the "obligated spouse"); and (2) spouses of members of the first class who filed joint tax returns, who should have been entitled to a federal tax refund representing in part an EIC refund had they filed separate returns, and whose EIC refunds were intercepted along with their spouses' (hereinafter the "nonobligated spouse"). Their...

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37 practice notes
  • Mock v. T.G. & Y. Stores Co., Nos. 90-6344
    • United States
    • United States Courts of Appeals. United States Court of Appeals (10th Circuit)
    • 24 Julio 1992
    ...a consent judgment is thereby deemed to waive any objections it has to matters within the scope of the judgment." Coughlin v. Regan, 768 F.2d 468, 469-70 (1st Cir.1985); see also Nashville, Chattanooga & St. Louis Ry. v. United States, 113 U.S. 261, 5 S.Ct. 460, 28 L.Ed. 971 (1885)......
  • Laubinger v. Department of Revenue, No. 95-P-1441
    • United States
    • Appeals Court of Massachusetts
    • 14 Noviembre 1996
    ...v. Regan, 574 F.Supp. 586, 591, 595-600 (D.R.I.1983); Coughlin v. Regan, 584 F.Supp. 697, 707-711 (D.Me.1984), aff'd, on other grounds, 768 F.2d 468 (1st Cir.1985). See McClelland v. Massinga, 786 F.2d 1205, 1210 (4th Cir.1986). But see Rucker v. Secretary of the Treasury, 634 F.Supp. 598, ......
  • Innovation Ventures, LLC v. Custom Nutrition Labs., LLC, Nos. 17-1734/1771/1911
    • United States
    • United States Courts of Appeals. United States Court of Appeals (6th Circuit)
    • 20 Diciembre 2018
    ...preserve his right to appeal, he must reserve that right unequivocally, as it will not be presumed." Id. (quoting Coughlin v. Regan , 768 F.2d 468, 470 (1st Cir. 1985) ).b. The Status of Raceway in Light of MicrosoftDefendants point out that Raceway and accompanying circuit precedent m......
  • Robb Evans & Assocs., LLC v. United States, No. 15-2540
    • United States
    • United States Courts of Appeals. United States Court of Appeals (1st Circuit)
    • 3 Marzo 2017
    ...v. Local S6, Indus. Union of Marine & Shipbldg. Workers of Am. , 132 F.3d 824, 828 (1st Cir. 1997) (quoting Coughlin v. Regan , 768 F.2d 468, 470 (1st Cir. 1985) ). Here, the joint motion for entry of final judgment unequivocally reserved the parties' rights to appeal. To begin, the par......
  • Request a trial to view additional results
37 cases
  • Mock v. T.G. & Y. Stores Co., Nos. 90-6344
    • United States
    • United States Courts of Appeals. United States Court of Appeals (10th Circuit)
    • 24 Julio 1992
    ...a consent judgment is thereby deemed to waive any objections it has to matters within the scope of the judgment." Coughlin v. Regan, 768 F.2d 468, 469-70 (1st Cir.1985); see also Nashville, Chattanooga & St. Louis Ry. v. United States, 113 U.S. 261, 5 S.Ct. 460, 28 L.Ed. 971 (1885)......
  • Laubinger v. Department of Revenue, No. 95-P-1441
    • United States
    • Appeals Court of Massachusetts
    • 14 Noviembre 1996
    ...v. Regan, 574 F.Supp. 586, 591, 595-600 (D.R.I.1983); Coughlin v. Regan, 584 F.Supp. 697, 707-711 (D.Me.1984), aff'd, on other grounds, 768 F.2d 468 (1st Cir.1985). See McClelland v. Massinga, 786 F.2d 1205, 1210 (4th Cir.1986). But see Rucker v. Secretary of the Treasury, 634 F.Supp. 598, ......
  • Innovation Ventures, LLC v. Custom Nutrition Labs., LLC, Nos. 17-1734/1771/1911
    • United States
    • United States Courts of Appeals. United States Court of Appeals (6th Circuit)
    • 20 Diciembre 2018
    ...preserve his right to appeal, he must reserve that right unequivocally, as it will not be presumed." Id. (quoting Coughlin v. Regan , 768 F.2d 468, 470 (1st Cir. 1985) ).b. The Status of Raceway in Light of MicrosoftDefendants point out that Raceway and accompanying circuit precedent m......
  • Robb Evans & Assocs., LLC v. United States, No. 15-2540
    • United States
    • United States Courts of Appeals. United States Court of Appeals (1st Circuit)
    • 3 Marzo 2017
    ...v. Local S6, Indus. Union of Marine & Shipbldg. Workers of Am. , 132 F.3d 824, 828 (1st Cir. 1997) (quoting Coughlin v. Regan , 768 F.2d 468, 470 (1st Cir. 1985) ). Here, the joint motion for entry of final judgment unequivocally reserved the parties' rights to appeal. To begin, the par......
  • Request a trial to view additional results

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