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WEBSTER v. U.S., I.R.S., DEPT. OF TREASURY

No. 3:93-0697.

870 F.Supp. 202 (1994)

Charles W. WEBSTER, and Betty H. Webster, Plaintiffs, v. UNITED STATES, INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY, Defendant.

United States District Court, M.D. Tennessee.

September 26, 1994.

Attorney(s) appearing for the Case

Richard Dance, Dance, Dance & Lane, Nashville, TN, for plaintiffs.

Shannon L. Hough, Dept. of Justice, Washington, DC, for defendant.

MEMORANDUM

JOHN T. NIXON, Chief Judge.

This is a civil action commenced by the plaintiffs, Charles W. Webster and his wife, Betty H. Webster, on August 25, 1993, against the defendant, the United States Internal Revenue Service Department of the Treasury (IRS) to recover taxes collected by the IRS in alleged violation of 26 U.S.C. § 105(c). Plaintiffs seek a judgment for the return of a total of $10,005.00, in improperly collected taxes, plus...

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