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GUDMUNDSSON v. U.S.

No. 08-CV-6131L.

665 F.Supp.2d 227 (2009)

Olafur GUDMUNDSSON, Sally A. Rudrud, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, W.D. New York.

October 26, 2009.

Attorney(s) appearing for the Case

Arnold R. Petralia, Petralia, Webb & O'Connell, P.C., Rochester, NY, for Plaintiff.

Stephen T. Lyons, U.S. Department of Justice, Washington, DC, for Defendant.

DECISION AND ORDER

DAVID G. LARIMER, District Judge.

Plaintiffs, Olafur Gudmundsson and Sally Rudrud, commenced this action on March 21, 2008, against the United States of America ("Government"), seeking a refund of roughly $300,000 in income taxes that they paid for the calendar year 1999. The Court has jurisdiction over this action under 28 U.S.C. § 1346(a)(1) and 26 U.S.C. § 7422. See Gulden v. United States, 287 Fed.Appx. 813...

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