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![handle is hein.gao/gaobaders0001 and id is 1 raw text is:
DCCUMENT F!SUME
02494 - [A1982936]
(Claim for Proceeds of Tax Refund Check]. B-187957. Juty 1,
1977. 4 pp.
Decision re; Virginia Vaatt.; by Robert P. Keller, Deputy
Comptroller General.
Issue Area: Tax Administration (2700).
Contact: Office of the General Counsel: General Government
Matters.
Budget Function: General Government: Central Fiscal operations
(803).
organizatican concerned: Department of the Treasury: Bureau of
Government Financial Operations; Internal Revenue Service.
Authority: 31 C.F.R. 240.5. 51 Corp. Gen. 668. 51 Ccap. Gen.
672. Universal Cnamercial Code 3-116. Universal Commercial
Code 4-207(1) (a). Clearfiele Trust Co. v. United States, 318
U.S. 363 (1943) . National Mefropolitan Bank v. United
States, 323 U.S. U1 (1944).
The Assistant Director of the Division of check Claims
of the Department of the Treasury's Bureau of Gc7ernment
Financial Operations referred to GAO's Claims Division the claim
of Virginia Waatti for one-half of the proceeds of a Treasury
check payable to her and her former husband, Irving J. Waatti.
The former husband admitted having the claimant's endorsement
forged. The valid endorsements of both copayees were required
for negotiation of the check. Peclamation proceeds should be
held until the competing claims of the husband and wife are
resolved by them. (Author/SC)](ViewImageLocal?handle=hein.gao/gaobaders0001&div=1&collection=&method=preview&ext=.png&size=3)