BARBER v. U.S.

No. C-96-4586 MHP.

85 F.Supp.2d 967 (2000)

Lori BARBER, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, N.D. California.

January 31, 2000.


Attorney(s) appearing for the Case

Robert H. Daniels, San Francisco, CA, for Lori Barber, plaintiff.

Thomas Moore, U.S. Attorney's Office, San Francisco, CA, for USA, defendant.


MEMORANDUM AND ORDER

PATEL, Chief Judge.

On December 20, 1996, Plaintiff Lori Barber filed this action seeking a refund of income tax that she alleges was erroneously and illegally assessed and collected. This court has jurisdiction pursuant to 28 U.S.C. section 1346(a)(1). Now before the court are plaintiff's and defendant's cross motions for summary judgment.

BACKGROUND

Lori Barber was a licensed real estate salesperson in 1988...

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