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HUTCHESON v. UNITED STATES

Civ. A. No. 80-510-N.

540 F.Supp. 880 (1982)

Everett V. HUTCHESON, Jr., and Jane R. Hutcheson, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, M. D. Alabama, N. D.

March 30, 1982.

Attorney(s) appearing for the Case

David B. Byrne, Jr., Richardson B. McKenzie, III, Robison & Belser, Montgomery, Ala., for plaintiffs.

Barry E. Teague, U. S. Atty., Kenneth E. Vines, Asst. U. S. Atty., Montgomery, Ala., Curtis L. Muncy, Tax Div., Dept. of Justice, Washington, D. C., for defendant.

OPINION

MYRON H. THOMPSON, District Judge.

This cause, in which the plaintiffs Everett V. Hutcheson, Jr. and Jane R. Hutcheson, a married couple, seek recovery of income taxes allegedly wrongfully collected, is now before the Court on the defendant United States of America's motion for summary judgment. Upon consideration of the motion and the evidence and briefs submitted in connection therewith, the Court is of the opinion for the following reasons that...

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