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CARSTENS v. U.S.

Civ. No. 3-94-950.

895 F.Supp. 232 (1995)

Carole A. CARSTENS, Plaintiff, v. UNITED STATES of America, and the Internal Revenue Service, Defendants.

United States District Court, D. Minnesota, Third Division.

May 24, 1995.

Attorney(s) appearing for the Case

Dennis L. Carstens, Carstens & Schmitz, P.A., Bloomington, MN, for plaintiff.

Tracy A. Martinez, Civ. Trial Section, Central Region, Tax Div., Dept. of Justice, Washington, DC, for defendants.

MEMORANDUM OPINION AND ORDER

KYLE, District Judge.

Introduction

Before the Court in this tax refund case is the Plaintiff Carole A. Carstens' Motion for Summary Judgment, brought pursuant to Rule 56 of the Federal Rules of Civil Procedure. Specifically, Carstens seeks (1) a refund of $4,435.37 from the Defendants United States of America and Internal Revenue Service ("IRS"); (2) an injunction preventing the defendants from enforcing a tax lien...

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