TENNYSON v. UNITED STATES

Civil No. 84-1131.

632 F.Supp. 2 (1985)

Harold L. TENNYSON and Emma Tennyson, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, D. Idaho.

November 20, 1985.


Attorney(s) appearing for the Case

Denis E. Grande, Paul M. Floyd, Arthur, Chapman, Michaelson and McDonough, P.A., Minneapolis, Minn., for taxpayers.

F. Michael Kovach, Jr., U.S. Dept. of Justice, Washington, D.C., Maurice O. Ellsworth, U.S. Atty., Boise, Idaho, for United States.


ORDER GRANTING SUMMARY JUDGMENT

ROBERT J. McNICHOLS, Chief Judge.

This is an action by the plaintiff taxpayers to recover income taxes assessed through a deficiency procedure by the defendant. The deficiencies were paid and this Court has jurisdiction of an action to recover the amount so paid by virture of 28 U.S.C. § 1346(a)(1) where the claim is made that the deficiency was erroneously assessed.

Defendant has moved for summary judgment. The...

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