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                        as a courtesy to the reader. They are not part of the opinion of the court.

123417P.pdf   08/09/2013  United States  v.  Jo Anna Bame
   U.S. Court of Appeals Case No:  12-3417
   U.S. District Court for the District of Minnesota - Minneapolis   
   [PUBLISHED] [Bright, Author, with Loken and Bye, Circuit Judges] 
   Civil case - Federal Tax. The district court erred in granting the United 
   States' motion for summary judgment on its claim to recover a tax refund 
   overpayment as there were genuine issues of material fact as to 
   defendant's good faith defense and her entitlement to funds her deceased 
   husband transferred to her in payment of certain debts; on remand, the 
   district court should consider whether unjust enrichment is available to 
   the government in light of the remedies at law which might be available.