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KIRKPATRICK v. UNITED STATES

No. CIV-77-0511-D.

449 F.Supp. 186 (1978)

Joan E. KIRKPATRICK, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, W. D. Oklahoma.

February 21, 1978.

Attorney(s) appearing for the Case

William J. Robinson, Oklahoma City, Okl., for plaintiff Kirkpatrick.

John E. Green, Acting U. S. Atty. by Richard F. Campbell, III, Asst. U. S. Atty., Oklahoma City, Okl., Gerald B. Leedom, Atty., and M. Carr Ferguson, Asst. Atty. Gen., Tax Division, Dept. of Justice, Washington, D. C., John F. Murray, Chief Civil Trial Section, Southern Region, Washington, D. C., for defendant United States.

ORDER GRANTING SUMMARY JUDGMENT

DAUGHERTY, Chief Judge.

This is an action for a tax refund in which Plaintiff seeks recovery of income taxes alleged to have been erroneously, illegally and improperly assessed and collected from Plaintiff. It is asserted that the Court has subject matter jurisdiction of this action pursuant to 28 U.S.C. § 1346(a)(1).

Pursuant to Rule 56, Federal Rules of Civil Procedure...

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