KOCUREK v. UNITED STATES

Civ. A. No. SA77CA238.

456 F.Supp. 740 (1978)

Louis J. KOCUREK and Millie M. Kocurek, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, W. D. Texas, San Antonio Division.

July 25, 1978.


Attorney(s) appearing for the Case

Reese L. Harrison, Jr., Stanley L. Blend, San Antonio, Tex., for plaintiffs.

Suzanne B. O'Neill, Atty., Tax Div., Dept. of Justice, Dallas, Tex., for defendant.


MEMORANDUM OPINION

SPEARS, Chief Judge.

This is a case of first impression. It was brought by taxpayers Louis and Millie Kocurek to compel the refund of a part of the income taxes which they were required to pay for the taxable years 1973 and 1974. The case is before this Court on cross-motions for summary judgment, and involves an interpretation of the provisions of the Internal Revenue Code.1 The parties have submitted a pretrial...

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