The court's holding and decision will be displayed here.

This section contains the nature of the case and procedural background.

P had a checking account with D. P, and the IRS were in a dispute, and the IRS asked P for proof of payment by presenting canceled checks. P sent the checks to the IRS, who ever so faithful to the American taxpayer, redeposited the canceled checks. D actually paid them a second time. P sued D to recredit the account for the second cashing. D refused to recredit the checks because its rights were subrogated to the IRS. D defended claiming that P could not prevail if he suffered no actual loss from the improper payment. P motioned for summary judgment.

The legal issues presented in this case will be displayed here.

Legal analysis from Dean's Law Dictionary will be displayed here.