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KURALT v. U.S.

No. 91 Civ. 8278 (LMM).

866 F.Supp. 727 (1994)

Charles KURALT and Suzanna Kuralt, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, S.D. New York.

April 5, 1994.

Attorney(s) appearing for the Case

Joel E. Miller, Flushing, NY, for plaintiffs.

Sara L. Shudofsky, Otto G. Obermaier, U.S. Atty./S.D.N.Y., New York City, for U.S.

MEMORANDUM AND ORDER

McKENNA, District Judge.

Plaintiffs Charles Kuralt and Suzanna Kuralt filed this action on December 9, 1991, asserting a claim for a refund of income tax, interest, and penalty that they allege were illegally assessed and collected from them. Plaintiffs contend that this Court has jurisdiction over their action pursuant to 28 U.S.C. §§ 1340, 1346(a)(1). Defendant United States...

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