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HAWTHORNE v. U.S.

No. 1:06CV1590.

523 F.Supp.2d 621 (2007)

Sylvia HAWTHORNE, Plaintiff, v. UNITED STATES of America, Defendant.

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

September 10, 2007.

Attorney(s) appearing for the Case

Patricia M. Ritzert, Climaco, Lefkowitz, Peca, Wilcox & Garofoli, Cleveland, OH, for Plaintiff.

Gustave C. Martschink, III, Alex T. Case, Elizabeth Lan Davis, U.S. Department of Justice, Washington, DC, for Defendant.

MEMORANDUM OPINION

PATRICIA A. HEMANN, United States Magistrate Judge.

Pending before the court on consent is the United States' ("IRS") Motion for Summary Judgment. Plaintiff Sylvia Hawthorne ("S.Hawthorne") is the wife of Nathaniel Hawthorne ("N.Hawthorne") and has been since April 1970. S. Hawthorne and N. Hawthorne live together in the Northern District of Ohio. In April 2003 N. Hawthorne filed his tax return for the tax year 2002, reporting a taxable...

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