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SMITH v. UNITED STATES

No. Civ. 80-0-634.

539 F.Supp. 137 (1982)

Eugene L. SMITH and Mary M. Smith, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, D. Nebraska.

March 19, 1982.

Attorney(s) appearing for the Case

Robert V. Dwyer, Jr., Omaha, Neb., for plaintiffs.

Richard H. Gregory, III, Tax Atty., Dept. of Justice, Washington, D. C., for defendant.

MEMORANDUM OPINION

SCHATZ, District Judge.

INTRODUCTION

This is a civil action seeking refund of $1,001.66 in self-employment taxes paid by Eugene L. Smith to the United States for the calendar year ending December 31, 1974. Jurisdiction is conferred upon this Court by 28 U.S.C.A. § 1346(a)(1). On January 18, 1982, the defendant, United States of America (United States or defendant), moved for a judgment of dismissal with prejudice of plaintiff...

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