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U.S. v. BELL

Civ. A. No. 91-11670-WD.

818 F.Supp. 444 (1993)

UNITED STATES of America, Plaintiff, v. Geraldine BELL, Defendant.

United States District Court, D. Massachusetts.

April 7, 1993.

Attorney(s) appearing for the Case

Charles J. Cannon, U.S. Dept. of Justice, Tax Div., Washington, DC, for plaintiff.

Geraldine L. Bell, Revere, MA, pro se.

MEMORANDUM AND ORDERS

WOODLOCK, District Judge.

A working mother, under threat of physical harm by her estranged husband, made a $10,000 estimated tax payment to the Internal Revenue Service ("IRS") to cover the couple's prospective tax liability. She withdrew the money from custodian accounts she held on behalf of their children, made the payment, and immediately obtained a restraining order protecting her from her husband. As the torn fabric of the marital...

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