OPINION
MacKENZIE, District Judge.
The Plaintiffs in this tax case, Robert G. and Frances R. Moore ("the Moores"), seek a refund of $47,477 in taxes they allege were erroneously assessed and collected by the Defendant, the United States of America ("the Government"), acting through the Internal Revenue Service ("IRS"), for the 1986 tax year.
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.