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UNITED STATES v. WILLIAMS

No. 94-395.

514 U.S. 527 (1995)

115 S.Ct. 1611

131 L.Ed.2d 608

UNITED STATES v. WILLIAMS

Supreme Court of United States.

Decided April 25, 1995.

Attorney(s) appearing for the Case

Kent L. Jones argued the cause for the United States. With him on the briefs were Solicitor General Days, Assistant Attorney General Argrett, Deputy Solicitor General Wallace, William S. Estabrook, and Kevin M. Brown.

Philip Garrett Panitz argued the cause for respondent. With him on the brief was Gregory Ross Gose.

Ginsburg, J., delivered the opinion of the Court, in which Stevens, O'Connor, Scalia, Souter, and Breyer, JJ., joined. Scalia, J., filed a concurring opinion, p. 541. Rehnquist, C. J., filed a dissenting opinion, in which Kennedy and Thomas, JJ., joined, p. 541.

Justice Ginsburg, delivered the opinion of the Court.

This case presents the question whether respondent Lori Williams, who paid a tax under protest to remove a lien on her property, has standing to bring a refund action under 28 U. S. C. § 1346(a)(1), even though the tax she paid was assessed against a third party. We hold that respondent has standing to sue for a refund. Respondent's suit falls within the broad language...

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