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HILL v. U.S.

Civ. A. No. 89-2021-O.

733 F.Supp. 88 (1990)

Alan M. HILL and Norma P. Hill, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, D. Kansas.

March 1, 1990.

Attorney(s) appearing for the Case

Daniel R. Ray, Shook, Hardy & Bacon, Overland Park, Kan., for plaintiffs.

Benjamin L. Burgess, Jr., U.S. Atty., and Leon J. Patton, Asst. U.S. Atty., Kansas City, Kan., and Seith G. Heald, Trial Atty., Tax Div., Office of Special Litigation, U.S. Dept. of Justice, Washington, D.C., for defendant.

MEMORANDUM AND ORDER

EARL E. O'CONNOR, Chief Judge.

This matter is before the court on cross-motions for summary judgment. Plaintiffs seek a refund of income taxes and interest penalties thereon assessed against them by the Internal Revenue Service ("the IRS") for monies received by them in settlement of a lawsuit against United Airlines ("United"). For the reasons set forth below, plaintiffs' motion will be granted and defendant's motion will be denied...

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