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DAVIS v. U.S.

Civ. No. H-92-366.

841 F.Supp. 696 (1993)

Frances J. DAVIS and La Vaughn T. Davis, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, D. Maryland.

July 28, 1993.

Attorney(s) appearing for the Case

La Vaughn T. Davis and Frances J. Davis, pro se.

Richard L. Gillman, U.S. Dept. of Justice, Washington, DC, for the government.

MEMORANDUM OPINION

ALEXANDER HARVEY, II, Senior District Judge.

Plaintiffs filed this civil action seeking a refund of federal excise taxes alleged to have been erroneously assessed against and collected, pursuant to 26 U.S.C. § 4975, from a partnership known as FJDMAS, Ltd. for taxable years ending May 31, 1986, 1987, 1988 and 1989. The facts relevant to this case are not contested. The parties dispute...

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