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TRENT v. U.S.

No. CIV.A. 2:04-0324.

372 F.Supp.2d 910 (2005)

Dorlis A. TRENT and Joseph C. Trent, Plaintiffs, v. UNITED STATES of America, Defendants.

United States District Court, S.D. West Virginia. at Charleston.

May 2, 2005.

Attorney(s) appearing for the Case

Greg R. Lord, Lord Law Offices, Charleston, WV, for Plaintiffs.

Kasey Warner, U.S. Attorney's Office, Charleston, WV, for Defendant.

MEMORANDUM OPINION AND ORDER

COPENHAVER, District Judge.

This matter, in which the plaintiffs seek a refund of income taxes paid for the year 1999, is before the court on defendant's motion for summary judgment, filed March 7, 2005, and plaintiffs' motion to deny defendant's motion for summary judgment, filed March 22, 2005, which the court treats as a responsive memorandum.

I.

Plaintiffs' son, Clinton Michael Trent, was injured...

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