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REGO v. UNITED STATES

No. 82-1156.

591 F.Supp. 123 (1984)

Alfred S. REGO and Mary Rego, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, W.D. Tennessee, E.D.

May 3, 1984.

Attorney(s) appearing for the Case

Darrell F. Brown, Darrell F. Brown & Associates, Little Rock, Ark., for plaintiffs.

Lawrence Sherlock, Atty., Tax Div., Dept. of Justice, Washington, D.C., for defendant.

ORDER GRANTING DEFENDANT'S MOTION FOR SUMMARY JUDGMENT

McRAE, Chief Judge.

This action was brought by the plaintiffs, Alfred S. Rego and Mary Rego, his wife, for the recovery of federal income taxes paid for the years 1979 and 1980 in the amount of $24,494. Presently before the Court are cross motions for summary judgment. Summary judgment is appropriate only when the record shows that there is no genuine issue as to any material fact and one of the moving...

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