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  5. 73 F.Supp.2d 912 (1999)
 

HERMAN v. U.S.

Nos. 2:98-CV-290, 2:99-CV-119.

73 F.Supp.2d 912 (1999)

Daniel L. HERMAN and Barbara J. Herman v. UNITED STATES of America and Paul Brown v. United States of America.

United States District Court, E.D. Tennessee.

September 28, 1999.

Attorney(s) appearing for the Case

Walter L. Davis, Jr., Johnson City, TN, J. Leigh Griffith, Nancy S. Jones, Waller Lansden Dortch & Davis, Nashville, TN, for Daniel L. Herman, Barbara J. Herman, Paul Brown, plaintiffs.

Michael J Martineau, U.S. Department of Justice, Tax Division, Washington, DC, for United States of America, defendant.

ORDER

HULL, District Judge.

The plaintiffs in these consolidated actions, Mr. and Mrs. Daniel L. Herman and Mr. Paul G. Brown, are seeking to recover federal income taxes, tax penalties and related interest which they contend was erroneously assessed and collected from them in connection with charitable deductions taken for their contributions of medical equipment to Johnson County Hospital, Inc. The case is now before the Court on cross-motions for...

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