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STROUD v. U.S.

Civ. A. No. 2:94-2546-18.

906 F.Supp. 990 (1995)

Lawton K. STROUD and Nancy B. Stroud, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, D. South Carolina, Charleston Division.

November 1, 1995.

Attorney(s) appearing for the Case

Stephen P. Groves, John C. Von Lehe, Shawn M. Flanagan, Charleston, SC, for plaintiffs.

Steven M. Webster, Washington, DC, for defendant.

ORDER

NORTON, District Judge.

This action is before the court on cross-motions for summary judgment. Plaintiffs brought this tax refund action and assert that they are entitled to deduct as business losses certain payments to the United States which arose because Plaintiff Nancy Stroud refused to perform her professional service commitment under the National Health Services Corps Scholarship Program. For the reasons stated below, this court denies...

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