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SANDERS v. UNITED STATES

Civ. A. No. 80-377-N.

564 F.Supp. 70 (1983)

Billy H. SANDERS, Plaintiff, v. UNITED STATES of America, Defendant.

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

February 22, 1983.

Attorney(s) appearing for the Case

Jo Karen Parr and Charles B. Paterson, Ball, Ball, Duke & Matthews, Montgomery, Ala., for plaintiff.

John C. Bell, U.S. Atty., and Kenneth E. Vines, Asst. U.S. Atty., M.D. Ala., Montgomery, Ala., and Karl L. Kellar, Tax Div., Dept. of Justice, Washington, D.C., for U.S.

OPINION

MYRON H. THOMPSON, District Judge.

This cause of action, in which the plaintiff Billy H. Sanders seeks recovery of income taxes allegedly wrongfully collected by the defendant United States of America, is now before the court on motions for summary judgment filed by both Sanders and the United States.1 Upon consideration of the motions and the evidence and briefs submitted in connection therewith, the court is of the...

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