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CHEATLE v. U.S.

Civil No. 3:07CV00062.

589 F.Supp.2d 694 (2008)

Walter M. CHEATLE, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, W.D. Virginia, Charlottesville Division.

December 9, 2008.

Attorney(s) appearing for the Case

Brian Keith Brake, John F. Cale, John Warren Flora, Lenhart Obenshain, PC, Harrisonburg, VA, Patrick C. Asplin, Lenhart Obenshain PC, Charlottesville, VA, for Plaintiff.

Duston K. Barton, Department of Justice, Washington, DC, for Defendant.

MEMORANDUM OPINION

NORMAN K. MOON, District Judge.

This matter is before the Court on the United States' Motion for Summary Judgment (docket no. 13) and Walter Cheatle's Motion for Partial Summary Judgment (docket no. 16). On November 16, 2007, Cheatle ("Plaintiff") filed a Complaint (docket no. 1) against the United States ("Defendant") to recover penalties and interest that he claims was erroneously and wrongfully collected by Defendant in connection...

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