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SMELLEY v. U.S.

Civ. No. 92-HM-0486-NW.

806 F.Supp. 932 (1992)

Lawrence D. SMELLEY and June Morrison (Smelley), Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, N.D. Alabama, Northwestern Division.

October 29, 1992.

Attorney(s) appearing for the Case

Lindsey Mussleman Davis, Holt McKenzie Holt & Mussleman, Florence, Ala., for plaintiffs.

Caryl P. Privett, U.S. Attorney's Office, Birmingham, Ala., Cynthia M. Lewis, U.S. Dept. of Justice, Tax Div., Washington, D.C., for defendant.

MEMORANDUM OPINION

HALTOM, Senior District Judge.

This is a civil action wherein the plaintiffs-taxpayers1 claim a refund of federal income taxes allegedly overpaid. Jurisdiction is based on 28 U.S.C. § 1346(a)(1). This action came before the court on cross-motions for summary judgment. The motions were fully briefed and oral argument was held on October 23, 1992.

I...

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