RUTHERFORD v. UNITED STATES

No. SA-80-CA-97.

528 F.Supp. 167 (1981)

Daniel R. RUTHERFORD, et ux. v. UNITED STATES of America, et al.

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

October 19, 1981.


Attorney(s) appearing for the Case

Daniel R. Rutherford, San Antonio, Tex., for plaintiffs.

Robert D. Martinez, Atty., Tax Div., Dept. of Justice, Dallas, Tex., for defendants.


ORDER DISMISSING REFUND CLAIM FOR LACK OF JURISDICTION AND GRANTING DEFENDANT KUNTZ' MOTION FOR SUMMARY JUDGMENT

SUTTLE, Senior District Judge.

The plaintiffs seek a refund of income taxes for the years 1971-1973. On or about July 16, 1976, the IRS assessed deficiencies against the plaintiffs in the amount of $7,982.49 for 1971, $7,656.96 for 1972, and $15,318.95 for 1973. After making only a partial payment ($4,210.06) of the amounts assessed, on March...

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