OPINION OF THE COURT
BELL, District Judge.
In these two consolidated actions under 28 U.S.C. § 1346(a)(1), plaintiffs Michael Houston and the company of which he was President, Planned Investments, Inc., contest a penalty assessed by the Internal Revenue Service. Now before the Court are the parties' cross-motions for summary judgment pertaining only to Planned Investments, Inc. v. United States, G86-938 CA5.
The subject penalty was assessed...
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