SUMMARY
This cause comes before the Court upon a motion for summary judgment pursuant to Rule 56 of the Federal Rules of Civil Procedure, said motion being based upon a civil action by plaintiff, the United States of America, to recover a tax refund of $12,310.05 plus interest, pursuant to Title 26, U.S.C.A. § 7405 (b).
The plaintiff contends that the refund was erroneously...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.