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LYERLY v. U.S.

2:15-cv-745-LSC.

218 F.Supp.3d 1309 (2016)

Jonathan E. LYERLY and Sharon Lyerly, Plaintiffs; v. UNITED STATES of America, Defendant.

United States District Court, N.D. Alabama, Southern Division.

Signed November 3, 2016.

Editors Note
Applicable Law: 28 U.S.C. § 1346
Cause: 28 U.S.C. § 1346 Recovery of IRS Tax
Nature of Suit: 870 Taxes
Source: PACER

Attorney(s) appearing for the Case

Charlie Cleveland, Kenneth Lee Cleveland, Cleveland & Cleveland PC, Birmingham, AL, for Plaintiffs.

Joyce White Vance, US Attorney, US Attorney's Office, Birmingham, AL, William E. Farrior, U.S. Department of Justice, Washington, DC, for Defendant.

MEMORANDUM OF OPINION

Before the Court are Plaintiffs' Motion for Summary Judgment (doc. 27), Defendant's Motion for Summary Judgment (doc. 29) and Plaintiffs' Motion to Strike Evidence (doc. 34). Plaintiffs, Jonathan and Sharon Lyerly, brought this case based on tax penalties that they allege...

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