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KOPUNEK v. DIRECTOR OF INTERNAL REVENUE

No. 80 Civ. 761.

528 F.Supp. 134 (1981)

John S. & Margaret D. KOPUNEK, Plaintiffs, v. DIRECTOR OF INTERNAL REVENUE and Jerome Kurtz, Regional Commissioner, Defendants.

United States District Court, S. D. New York.

September 30, 1981.

Attorney(s) appearing for the Case

John S. Kopunek, pro se.

John S. Martin, Jr., U. S. Atty., for the Southern District of New York, New York City by William J. Brennan, Asst. U. S. Atty., New York City, for defendants.

MEMORANDUM OPINION AND ORDER

PIERCE, District Judge.

Plaintiffs, John S. and Margaret D. Kopunek, commenced this pro se action against the Director of the Internal Revenue Service ("IRS") and its Regional Commissioner, Jerome Kurtz, on February 7, 1980. The Kopuneks sought recovery of an alleged overpayment of federal income taxes for the calendar year 1974. Their principal claims were that pension income should not be taxable, that the audit process...

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