MEMORANDUM
HUNGATE, District Judge.
This matter is before the Court on the parties' cross-motions for summary judgment. Plaintiffs' motion for partial summary judgment will be treated as a motion for summary judgment because the parties have stipulated to the facts and only questions of law remain before the Court.
Plaintiffs bring this action pursuant to 28 U.S.C. § 1346(a)(1) to recover income taxes they allege were illegally assessed and...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.