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...
Let's get started
![Leagle.com](https://www.leagle.com/images/logo.png)
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.