WALLER v. U.S.

Civ. No. S-90-0693-WBS/GGH.

767 F.Supp. 1042 (1991)

Terrence WALLER and Leota Waller, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, E.D. California.

May 7, 1991.


Attorney(s) appearing for the Case

John A. Childers, Weaverville, Cal., for plaintiffs.

U.S. Attorney's Office, Sacramento, Cal., John Pirkle, Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant.


ORDER

SHUBB, District Judge.

This tax refund suit is before the Court on cross-motions for summary judgment under Fed.R.Civ.P. 56.

On May 14, 1979, the IRS discovered an error in plaintiffs' timely-filed tax return for the 1978 tax year. The IRS adjusted plaintiffs' tax owing (line 35 of the return) from $4,388.00 to $11,500.32 and erroneously allowed plaintiffs credits of $11,614.00, refunding to plaintiffs $113.68. On April 19, 1982, the IRS reversed...

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