BECKER v. I.R.S., U.S.

Civ. A. No. 90-976.

804 F.Supp. 658 (1992)

William G. BECKER, Jr. and Patricia B. Becker, Plaintiffs, v. INTERNAL REVENUE SERVICE, United States of America, Defendant.

United States District Court, D. New Jersey.

October 26, 1992.


Attorney(s) appearing for the Case

Carol C. Priest, U.S. Dept. of Justice, Washington, D.C., for plaintiffs.

William G. Becker, Jr., Shanley & Fisher, P.C., Morristown, N.J., for defendant.


TRIAL OPINION

HAROLD A. ACKERMAN, District Judge:

Plaintiffs William G. Becker, Jr. ("Becker") and Patricia B. Becker1 instituted this action against the Internal Revenue Service ("IRS") on March 16, 1990 seeking a refund of federal income taxes for the 1982 tax year plus interest.

This action arises from an investment entered into by Becker in a mining venture. The primary issue presented for resolution is whether this...

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