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U.S. v. MacPHAIL

No. C2-00-621.

313 F.Supp.2d 729 (2004)

UNITED STATES of America, Plaintiff, v. Angus N. MacPHAIL, et al., Defendant.

United States District Court, S.D. Ohio, Eastern Division.

February 25, 2004.

Attorney(s) appearing for the Case

Michael W. Davis, U.S. Department of Justice, Washington, DC, for Plaintiff.

Michael John Johrendt, Johrendt Cook & Eberhart, Harvey Dunn, James Edward Davidson, Schottenstein Zox & Dunn, Columbus, OH, for Defendant.

MEMORANDUM AND ORDER

HOLSCHUH, District Judge.

Plaintiff United States of America asserts a cause of action under 26 U.S.C. § 7405(b) seeking recovery from Defendant Angus MacPhail of an income tax overpayment refund. This matter is currently before the Court on Plaintiff's Motion for Summary Judgment on this claim against Defendant MacPhail. (Docket No. 45). For the reasons below, the Court...

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