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GOODSON v. C.I.R.

No. 84-CV-3768.

622 F.Supp. 512 (1985)

Harvey GOODSON and Noreen Goodson, Plaintiffs, v. COMMISSIONER OF INTERNAL REVENUE, Defendant.

United States District Court, E.D. New York.

September 12, 1985.

Attorney(s) appearing for the Case

Martin B. Adelman, New York City, for plaintiffs.

Raymond J. Dearie, U.S. Atty., E.D.N.Y., Brooklyn, N.Y., Kenneth C. Brown, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant.

MEMORANDUM AND ORDER

GLASSER, District Judge:

Plaintiffs Harvey and Noreen Goodson, husband and wife, bring this action pursuant to 26 U.S.C. § 74221 seeking a refund of allegedly unlawfully assessed or collected taxes. Plaintiffs have moved this Court for an order granting them summary judgment on their claims against defendant Commissioner of Internal Revenue (hereinafter ...

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