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BAXTER v. UNITED STATES

Civ. No. R-84-463 BRT.

633 F.Supp. 912 (1986)

William E. BAXTER, Jr. and Julia W. Baxter, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, D. Nevada.

March 11, 1986.

Attorney(s) appearing for the Case

Virgil H. Wedge, Reno, Nev., and Bryant R. Burton, Los Angeles, Cal., for plaintiffs.

Lamond R. Mills, U.S. Atty., Reno, Nev., and Michael P. Haney, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant.

ORDER GRANTING SUMMARY JUDGMENT

BRUCE R. THOMPSON, District Judge.

Plaintiffs William and Julia Baxter brought this action for a refund of Federal income taxes assessed and collected for calendar years 1978, 1979, 1980 and 1981. This Court has jurisdiction to decide this case pursuant to 28 U.S.C. § 1346(a)(1). The parties now cross move for summary judgment.

The parties do not dispute the underlying facts. Plaintiff William Baxter is a professional...

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