PARKS v. U.S.

Civil Action No. 93-1156.

945 F.Supp. 865 (1996)

George C. and Elaine E. PARKS v. UNITED STATES of America.

United States District Court, W.D. Pennsylvania.

October 17, 1996.


Attorney(s) appearing for the Case

Michael C. Turzai, John D. Houston, II, Houston Harbaugh, Pittsburgh, PA, for Plaintiff.

Robert L. Eberhardt, Asst. U.S. Attorney, Pittsburgh, PA, R. Scott Clarke, U.S. Department of Justice, Tax Division, Washington, DC, for Defendant.


MEMORANDUM ORDER

CINDRICH, District Judge.

Plaintiffs ("the Parks") bring this action seeking a federal income tax refund in the amount of $48,606. This amount was paid as tax on $175,000 that they reported as a portion of the income from the sale of a home security business in 1988, but which they repaid in 1990 in settlement of fraud-related litigation arising out of the sale. The Parks seek the refund pursuant to 26 U.S.C. § 1341. That section...

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