MEMORANDUM OPINION AND ORDER
SPRIZZO, District Judge.
This is an action seeking refunds of income taxes for the years 1984 through 1988. The parties have cross-moved for summary judgment and for the reasons that follow, defendant's motion for summary judgment is granted and plaintiff's motion is denied.
DISCUSSION
Plaintiff first claims a refund for the year 1984 in the amount of $739.00, which was denied because the Internal Revenue Service...
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.