Civ. No. A3-89-38.

747 F.Supp. 1363 (1989)

Vance WIERTZEMA, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. North Dakota, Southeastern Division.

Order on Motion For Attorney Fees April 17, 1990.

Attorney(s) appearing for the Case

Leslie Johnson-Soetebier, Fargo, N.D., for plaintiff.

Brett P. Scott, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., Gary Annear, U.S. Atty., Fargo, N.D., for defendant.


WEBB, District Judge.

Plaintiff, Vance Wiertzema, was assessed and paid additional federal income tax for the taxable year 1983, after receiving a statutory Notice of Deficiency. Plaintiff had filed a claim for refund which was denied April 28, 1987.

Both plaintiff and defendant have moved for summary judgment in this case.


The parties have stipulated to certain facts. The pertinent facts are set...

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