United States v. Mooney, Civ. A. No. CA-3-74-561-D.
| Decision Date | 26 September 1975 |
| Docket Number | Civ. A. No. CA-3-74-561-D. |
| Parties | UNITED STATES of America, Plaintiff, v. John B. MOONEY, Defendant. |
| Court | U.S. District Court — Northern District of Texas |
Kenneth J. Mighell, Asst. U. S. Atty., Dallas, Tex., for plaintiff.
Robert Harms Bliss, Dallas, Tex., for defendant.
ORDER SUSTAINING PLAINTIFF'S MOTION FOR SUMMARY JUDGMENT AND OVERRULING DEFENDANT'S MOTION FOR SUMMARY JUDGMENT
This matter came before the court on cross-motions for summary judgment. The court has considered the motions, supporting affidavits, the pleadings, answers to interrogatories and admissions and is of the opinion that the government's motion should be sustained and the defendant taxpayer's motion should be overruled.
There is no genuine dispute as to the facts. The taxpayer and his wife filed a joint return in 1970 which reflected an overpayment of taxes in the amount of $8,738.35. This amount was refunded to the taxpayer and his wife with fifty percent (50%) credited to each. The government subsequently determined that the original division was incorrect since the taxpayer contributed only $3,083.21 to a total tax liability of $16,204.86. The government reapportioned the tax according to a forumla whereby the taxpayer's wife was credited (though the government has withheld actual payment of any additional refund) with a total of $7,075.75 and the taxpayer was charged with the sum of $2,706.58, which the government now seeks to recover from taxpayer which it says represents an overpayment to him.
It is likely that this lawsuit would not have resulted had not taxpayer's marriage ended in divorce on December 21, 1972. Prior to the divorce taxpayer and his wife executed a child support agreement which in part provided, "Each party releases the other from any and all claims which he may have against the other by reason of any matter, cause or thing to the date of this agreement, excepting all rights hereunder or any right to a divorce." Taxpayer rests his defense to the government's attempt to regain the alleged overpayment upon this agreement with his wife. He argues that the parties were aware of the disproportionate repayment of taxes and intended through the agreement to maintain the original division of fifty percent (50%) to each. The government does not quarrel with taxpayer's interpretation of the agreement but answers that the agreement cannot alter the government's duty to properly enforce the...
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