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MILLER v. U.S.

No. Civ.A. 1:97CV74.

39 F.Supp.2d 678 (1999)

Francis L. MILLER, Jr. and Ruby F. Miller, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, N.D. West Virginia.

March 10, 1999.

Attorney(s) appearing for the Case

Amy M. Smith, William T. Belcher, Steptoe & Johnson, Clarksburg, WV, for plaintiffs, Francis L. Miller, Jr., and Ruby F. Miller.

Daniel W. Dickinson, Jr., Assistant United States Attorney, Wheeling, WV, R. Scott Clarke, United States Department of Justice, Tax Division. Washington, DC, for defendant, U.S.

MEMORANDUM OPINION AND ORDER

KEELEY, District Judge.

The parties to this case have filed cross-motions for summary judgment. Plaintiffs, Francis L. Miller, Jr. and Ruby F. Miller (sometimes "the Millers"), contend that they are entitled as a matter of law to recover federal income tax and interest erroneously assessed and collected for the tax year ended December 31, 1993. They argue that the passive activity loss and nonrecourse liability rules embodied...

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