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KLINE v. UNITED STATES

No. C82-3588.

586 F.Supp. 338 (1984)

Stanley W. KLINE, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, N.D. Ohio, E.D.

March 30, 1984.

Attorney(s) appearing for the Case

Gerald A. Berk, Steuer, Escovar & Berk Co., L.P.A., Cleveland, Ohio, for plaintiff.

Seth Heald, Jason Green, Tax Div., Dept. of Justice, Washington, D.C., John M. Siegel, Asst. U.S. Atty., Cleveland, Ohio, for defendant.

MEMORANDUM OF OPINION AND ORDER

KRENZLER, District Judge.

Plaintiff, Stanley W. Kline, filed this action on December 15, 1982, seeking a refund of penalties assessed against him for negligent or intentional disregard of rules and regulations in the preparation of income tax returns.

Presently pending before the Court is the defendant United States of America's motion, pursuant to Fed.R.Civ.P. 12(b)(1...

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