District Court, S.D. Texas April 16, 1986, C.A. G-84-220 (United States v. Bruce)

HUGH GIBSON, District Judge.

FINDINGS OF FACT AND CONCLUSIONS OF LAW

The Internal Revenue Service (IRS) filed this action, pursuant to 26 U.S.C. § 7405, to recover from taxpayers Gene A. and Alice A. Bruce, a tax refund which the IRS had erroneously issued to the Bruces.