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BILLION v. UNITED STATES

No. 90-5093.

921 F.2d 182 (1990)

Michael M. BILLION and Patricia S. Billion, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided December 13, 1990.

Attorney(s) appearing for the Case

Michael M. Billion, Sioux Falls, S.D., for appellants.

Curtis C. Pett of Washington, D.C., for appellee.

Before McMILLIAN, Circuit Judge, BRIGHT, Senior Circuit Judge, and WOLLMAN, Circuit Judge.

McMILLIAN, Circuit Judge.

Michael M. Billion and Patricia S. Billion (hereinafter taxpayer) appeal from the order of the District Court1 for the District of South Dakota granting summary judgment in favor of the government in this action for a refund of $306.15 in interest allegedly due and owing him by virtue of the method that the Internal Revenue Service (IRS) utilized in correcting certain erroneously-recorded estimated income tax...

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