GREGG v. U.S.

No. CIV 99-845-AA.

186 F.Supp.2d 1123 (2000)

Stephen A. GREGG and Kristina K. Gregg, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, D. Oregon.

November 29, 2000.


Attorney(s) appearing for the Case

Marc K. Sellers, Schwabe, Williamson & Wyatt, P.C., Portland, OR, for plaintiffs.

Kristine Olson, United States Attorney, District of Oregon, Portland, OR, Jian H. Grant, Trial Attorney, Tax Division, U.S. Department of Justice, Washington, D.C., for defendant.


OPINION AND ORDER

AIKEN, District Judge.

Plaintiffs, Stephen A. Gregg and Kristina K. Gregg, bring this action for refund of income taxes and penalties plus interest under the Internal Revenue Code, 26 U.S.C. § 1 et seq. Pursuant to Fed. R.Civ.P. 56, defendant filed a motion for summary judgement seeking to dismiss plaintiffs' complaint. Plaintiffs filed a cross-motion for summary judgment. For the reasons set forth below, the defendant's motion...

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