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PODHOLA v. UNITED STATES

83CV-6479-AA.

585 F.Supp. 1305 (1984)

Glenn R. PODHOLA and Janice M. Podhola, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, E.D. Michigan, S.D.

May 14, 1984.

Attorney(s) appearing for the Case

Glenn R. Podhola, Janice M. Podhola, pro se.

David P. Monson, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., Leonard R. Gilman, U.S. Atty., Detroit, Mich., for defendant.

ORDER

JOINER, District Judge.

This case is before the Court on defendant's Motion to Dismiss. For the reasons stated herein, the motion is granted.

FACTS

Plaintiffs filed a 1040 form for the year 1982 in which they deleted the word "income" and substituted the word "receipts" on the printed form. They also altered line 24 of the return to read "non-taxable receipts", and treated the amount entered on this line, which represented over 90...

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