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ENGH v. U.S.

No. 86C6376.

658 F.Supp. 698 (1987)

Herbert O.J. ENGH and Carol M. Engh, Plaintiffs, v. UNITED STATES of America, Defendant.

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

April 20, 1987.

Attorney(s) appearing for the Case

Andrew B. Spiegel, Chicago, Ill., for plaintiffs.

Jeffrey N. Kaplan, U.S. Dept. of Justice, Tax Div., Washington, D.C., for defendant.

MEMORANDUM OPINION AND ORDER

SHADUR, District Judge.

Herbert and Carol Engh ("Enghs") have sued the United States ("Government") under 26 U.S.C. § 7422,1 seeking a refund of federal income tax deficiencies, interest and penalties assessed by and paid to the Internal Revenue Service ("IRS") for calendar years 1979 (Count I), 1980 (Count II) and 1982 (Count III).2 Government has moved under Fed...

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