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MILLER v. U.S.

No. A3-92-183.

841 F.Supp. 305 (1993)

David MILLER and Valeria Miller, Plaintiffs, v. UNITED STATES of America, Defendant.

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

November 4, 1993.

Attorney(s) appearing for the Case

Pearson, Christensen, Larivee & Fischer, Garry A. Pearson, Grand Forks, ND, for plaintiffs.

Gary Annear, U.S. Atty., and Thomas V. Linguanti, Trial Atty., Tax Div., U.S. Dept. of Justice, for defendant.

ORDER

GOLDBERG, Judge:1

This tax refund suit to recover alleged overpayments of federal income taxes and assessed interest paid comes before the court on plaintiffs' motion for summary judgment and defendant's cross-motion for summary judgment under Rule 56 of the Federal Rules of Civil Procedure ("Fed.R.Civ.P.").

Plaintiffs challenge the Government's implementation...

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