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DREY v. UNITED STATES

No. 81-521C(2).

535 F.Supp. 287 (1982)

Leo A. DREY and Kay K. Drey, Plaintiffs, v. The UNITED STATES of America, Defendant.

United States District Court, E. D. Missouri, E. D.

March 31, 1982.

Attorney(s) appearing for the Case

Hugh R. Law, Charles A. Lowenhaupt, Lowenhaupt, Chasnoff, Freeman, Armstrong & Mellitz, St. Louis, Mo., for plaintiffs.

Ludwig H. Adams, Trial Atty., Tax Div., Dept. of Justice, Washington, D. C., for defendant.

MEMORANDUM

NANGLE, District Judge.

Plaintiffs Leo A. Drey and Kay K. Drey brought this cause of action pursuant to 28 U.S.C. § 1346(a)(1). Plaintiffs instituted this suit against the United States after the Internal Revenue Service denied their claim for a refund of taxes and interest, which they claim were erroneously assessed and collected by the defendant. Plaintiffs allege that they are entitled to a...

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