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JUSTICE v. UNITED STATES

No. 3:85-0417.

616 F.Supp. 829 (1985)

Stewart JUSTICE, Sr., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, S.D. West Virginia, Huntington Division.

August 30, 1985.

Attorney(s) appearing for the Case

James W. St. Clair, Marshall & St. Clair, Huntington, W.Va., for plaintiff.

Gary E. Pullen, Asst. U.S. Atty., Huntington, W.Va., Gerard J. Mene, U.S. Dept. of Justice, Trial Atty., Tax Div., Washington, D.C., for defendant.

MEMORANDUM OPINION AND ORDER

HADEN, Chief Judge.

The Plaintiff, Stewart Justice, Sr., has brought this action seeking refunds of taxes paid for the years 1976, 1977, and 1979. Pending before the Court is the Government's motion to dismiss a portion of the suit.1 Specifically, the Government's motion addresses the refunds sought for 1976 and 1977.

I. Background

Stewart Justice, Sr., is a resident of Delbarton...

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