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OWENS v. U.S.

Civ. Nos. 3-91-0117, 3-91-0232.

818 F.Supp. 1089 (1993)

Curtis and Patsy OWENS, Plaintiffs, v. UNITED STATES of America, Defendant. Bobby A. LEACH, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, E.D. Tennessee, at Knoxville.

January 21, 1993.

Attorney(s) appearing for the Case

Robert J. Marquis, J. Christopher Kirk, Gregory Erickson, McCampbell & Young, P.C., Knoxville, TN, for plaintiffs.

Michael J. Martineau, Tax Div., U.S. Dept. of Justice, Washington, DC, for defendant.

MEMORANDUM OPINION

JARVIS, Chief Judge.

These are two tax refund cases brought pursuant to 28 U.S.C. §§ 1346(a)(1). The facts are stipulated and cross-motions for summary judgment are pending. The relevant facts are identical and raise the same issue: whether the plaintiff taxpayers were "at risk" within the meaning of § 465 of the Internal Revenue Code with respect to their pro rata share...

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