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BLACKSTON v. U.S.

Civ. A. No. MJG-88-1454.

778 F.Supp. 244 (1991)

Linwood BLACKSTON, et al., Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, D. Maryland.

November 25, 1991.

Attorney(s) appearing for the Case

Stephen P. Kauffman, Wright, Constable & Skeen, Baltimore, Md., for plaintiffs.

Michael J. Martineau, U.S. Dept. of Justice, Washington, D.C., Larry D. Adams, Asst. U.S. Atty., Baltimore, Md., for defendant.

GARBIS, District Judge.

Plaintiffs Linwood Blackston and Barbara Blackston ("the taxpayers") are, and were at all times relevant to this case, citizens of the United States residing in Baltimore, Maryland. The taxpayers filed timely Joint Federal Income Tax Returns for the years 1979, 1980, and 1981. On or about April 15, 1983, the Internal Revenue Service issued a statutory notice of deficiency for the years 1977 through 1981. The taxpayers contested the proposed...

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