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BRAITHWAITE v. U.S.

No. 94-C-1388.

873 F.Supp. 452 (1994)

Karen BRAITHWAITE, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Colorado.

October 24, 1994.

Attorney(s) appearing for the Case

William Pharo, Asst. U.S. Atty., Karen Lynne Baker, Trial Atty., Tax Div., Washington, DC, for U.S.

Janet Tyler, Laramie, WY.

ORDER

CARRIGAN, District Judge.

Plaintiff Karen Braithwaite commenced this action against the United States seeking a tax refund. Defendant has filed a motion to dismiss or, in the alternative, a motion for summary judgment. Plaintiff has responded by opposing the motion.

The issues have been fully briefed and oral argument would not materially assist the decision process. Jurisdiction exists pursuant to 28 U.S.C. § 1346(a)(1).

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