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TULL v. U.S.

Civ. No. S-90-0994 MLS.

848 F.Supp. 1466 (1994)

Jacklyn TULL, et al., Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, E.D. California.

January 25, 1994.

Attorney(s) appearing for the Case

R. Todd Luoma, Weintraub, Genshlea & Sproul, Sacramento, CA, for plaintiffs.

G. Patrick Jennings, Trial Atty., Tax Div. U.S. Dept. of Justice, Washington DC, for defendant.

MEMORANDUM OF DECISION AND ORDER

MILTON L. SCHWARTZ, Senior District Judge.

I. Factual and Procedural Background.

Plaintiffs filed this action on August 1, 1990, seeking refund of taxes allegedly illegally and erroneously assessed against plaintiff Jacklyn Tull and collected from both plaintiffs by defendant, acting by and through the Internal Revenue Service ("IRS"). At all relevant times, plaintiff Jacklyn Tull was Secretary and Treasurer...

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