DuPONT v. UNITED STATES

Civ. A. No. 79-210.

483 F.Supp. 588 (1980)

Henry E. I. DuPONT and Martha V. DuPont, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, D. Delaware.

January 16, 1980.


Attorney(s) appearing for the Case

Robert E. Schlusser of Murdoch & Walsh, P. A., Wilmington, Del., for plaintiffs.

James W. Garvin, Jr., U. S. Atty., and Peggy L. Ableman, Asst. U. S. Atty., Wilmington, Del. and John J. McCarthy, Edward J. Snyder and Gregory S. Hrebiniak, Tax Div., Dept. of Justice, Washington, D. C., for defendant.


OPINION

STEEL, Senior District Judge:

Henry E. I. and Martha V. DuPont ("plaintiffs") have sued the United States of America to obtain a refund of minimum taxes which they paid for the calendar year 1973, under Section 56 of the Internal Revenue Code of 1954, 26 U.S.C. § 56.1 The Court has jurisdiction by virtue of 28 U.S.C. § 1346(a)(1) (1976). The matter is before the Court on cross-motions for summary judgment based...

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