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RUCKER v. SECRETARY OF TREASURY OF U.S.

Civ. A. No. 82-K-1450.

634 F.Supp. 598 (1986)

Dalleen RUCKER, et al., Plaintiffs, v. The SECRETARY of the TREASURY of the UNITED STATES, and the United States of America, Defendants.

United States District Court, D. Colorado.

February 26, 1986.

Attorney(s) appearing for the Case

Glenn Meyers, Colorado Rural Legal Services, Denver, Colo., Jacquie Higinbotham, Colorado Rural Legal Services, Fort Morgan, Colo., for plaintiffs.

Michael D. Powell, Tax Div., Dept. of Justice, Washington, D.C., Robert N. Miller, U.S. Atty., Denver, Colo., for defendants.

FINDINGS OF FACT, CONCLUSIONS OF LAW, and ORDER

KANE, District Judge.

I.

FACTS

Plaintiff Rucker and husband filed a joint federal income tax return for 1981. The couple expected to receive a refund, partly from monies withheld from plaintiff's wages and partly as a result of an earned income credit. The Internal Revenue Service intercepted the entire tax refund and earned income credit to satisfy plaintiff's husband's past-due child support...

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