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DUPONT v. U.S.

Civ. No. 07-00458 ACK-KSC.

663 F.Supp.2d 961 (2009)

Ralph P. DUPONT and Barbara J. Dupont, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, D. Hawai`i.

January 20, 2009.

Attorney(s) appearing for the Case

Christi-Anne Hiromi Kudo Chock, Douglas C. Smith, Tricia K.F. Lee, Damon Key Leong Kupchak Hastert, Honolulu, HI, for Plaintiffs.

Amy Matchison, Goud P. Maragani, U.S. Department of Justice, Washington, DC, Harry Yee, Office of the United States Attorney, Honolulu, HI, for Defendant.

ORDER DENYING PLAINTIFFS' MOTION FOR SUMMARY JUDGMENT AND GRANTING DEFENDANT'S MOTION FOR SUMMARY JUDGMENT

ALAN C. KAY, Senior District Judge.

PROCEDURAL BACKGROUND

On September 5, 2007, Plaintiffs Ralph P. Dupont ("Mr. Dupont") and Barbara J. Dupont ("Mrs. Dupont") (collectively, "Plaintiffs") filed in this Court a Complaint against the United States of America ("Defendant"). The Complaint alleges a claim for tax refund of monies that Defendant...

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