NIELSEN v. U.S.

No. 91-3619 RFP.

820 F.Supp. 484 (1993)

Lloyd E. and Donna S. NIELSEN, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, N.D. California.

February 18, 1993.


Attorney(s) appearing for the Case

Lloyd E. Nielsen, pro se.

Donna S. Nielsen, pro se.

Thomas F. Carlucci, U.S. Attorney's Office, Tax Div., San Francisco, CA, for I.R.S.


ORDER

PECKHAM, District Judge.

Plaintiffs Lloyd and Donna Nielsen filed suit to recover approximately $1,200 as an overpayment of their 1981 federal income tax. The basis of their claim is that they improperly included $5,165 in excludable disability income on their 1981 income tax return. The government has moved to dismiss or, in the alternative, for summary judgment.

BACKGROUND

Facts

At all relevant periods Lloyd Nielsen...

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