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ANTHONY v. U.S.

No. 90-C-1416.

765 F.Supp. 656 (1991)

Eldon D. ANTHONY, et al., Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, D. Colorado, Civil Division.

May 29, 1991.

Attorney(s) appearing for the Case

Darold Killmer, Feiger, Collison & Killmer, Denver, Colo., for plaintiffs.

William G. Pharo, Asst. U.S. Atty., Denver, Colo., for defendant.

MEMORANDUM OPINION AND ORDER

CARRIGAN, District Judge.

Plaintiffs commenced this action asserting claims for: (1) breach of contract (first claim); (2) promissory estoppel (second claim) and (3) a refund under 26 U.S.C. § 7422 (third claim). Plaintiffs seek to recover $19,183.35 they allege was wrongfully collected by the Internal Revenue Service (IRS). The United States has moved for summary judgment. Plaintiffs have responded by opposing the motion...

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