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KOERNER v. UNITED STATES

Civ. A. No. 2847-HN.

404 F.Supp. 1128 (1975)

Morgan P. KOERNER and Juanita B. Koerner, who sue Individually and as class representatives of all members of the West Virginia Department of Public Safety and their spouses, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, S. D. West Virginia, Huntington Division.

December 17, 1975.

Attorney(s) appearing for the Case

Edward V. Lee, Huntington, W. Va., for plaintiffs.

John E. Lutz, Atty., Dept. of Justice, Refund Trial Section No. 2, Washington, D. C., for defendant.

OPINION

DENNIS R. KNAPP, Chief Judge.

Plaintiffs, Morgan P. Koerner and Juanita B. Koerner,1 his wife, and the class they represent, bring this action pursuant to 28 U.S.C. § 1346(a) (1), to recover federal income taxes and assessed interest for the years 1967, 1968 and 1969.2

This case is presently before this Court on respective motions for summary judgment filed by each of the parties...

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