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GRAHAM v. I.R.S.

Civ. A. No. 83-30.

602 F.Supp. 864 (1984)

Robert B. GRAHAM, Jr., et ux, Plaintiffs, v. INTERNAL REVENUE SERVICE, Defendant.

District Court of United States, W.D. Pennsylvania.

October 30, 1984.

Attorney(s) appearing for the Case

Rev. Robert B. Graham, Jr., Patricia A. Graham, pro se.

Thomas A. Daley, Asst. U.S. Atty., Pittsburgh, Pa., for defendant.

MEMORANDUM OPINION

DIAMOND, District Judge.

Presently before this court is defendant's motion for summary judgment based upon the plaintiffs' alleged improper filing of claims for refund and for abatement of interest and penalties on the plaintiffs' federal income taxes. For the reasons set forth below, the motion will be granted.

The pro se plaintiffs in this case seek a refund for overpayments of their federal income taxes for 1972 and 1973...

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