ERTMAN v. U.S.

Civil No. 3:96CV01036(PCD).

972 F.Supp. 706 (1997)

David F. and Jane ERTMAN, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, D. Connecticut.

August 1, 1997.


Attorney(s) appearing for the Case

Samuel M. Hurwitz, W. Glen Pierson, Brenner, Saltzman & Wallman, New Haven, CT, for Plaintiffs.

Lauren M. Nash, U.S. Attorney's Office, New Haven, CT, Philip J. Berkowitz, U.S. Dept. of Justice, Tax Div., Washington, DC, for Defendant.


RULING ON MOTIONS FOR SUMMARY JUDGMENT

DORSEY, Chief Judge.

Plaintiffs and defendant filed cross-motions for summary judgment. For the following reasons, plaintiffs' motion is DENIED. Defendant's motion is GRANTED.

I. BACKGROUND

The following facts are undisputed. On or about April 15, 1988, plaintiffs David F. Ertman and Jane Ertman ("the Ertmans") submitted a Form 4868, "Application...

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