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ARNOLD v. U.S.

Civ. No. 90-6296-JO.

784 F.Supp. 773 (1992)

Lowell G. ARNOLD and Rosa M. Arnold, Plaintiffs, v. The UNITED STATES of America, Defendant.

United States District Court, D. Oregon.

January 23, 1992.

Attorney(s) appearing for the Case

Mary Ellen Page Farr, Kell, Alterman & Runstein, Portland, Or., for plaintiffs.

Charles H. Turner, U.S. Atty., D. Oregon, Portland, Or., Barbara Johnson, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant.

OPINION AND ORDER

ROBERT E. JONES, District Judge.

Plaintiff, Lowell and Rosa Arnold (the "Arnolds"), bring this claim against defendant, the United States of America (the "government") seeking a refund of federal income tax for tax year 1983. The Arnolds submit, and the government concedes, that the government incorrectly determined the extent of the Arnolds' tax liability for the tax year 1983 by disallowing a valid employee expense deduction claimed by...

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