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KING v. U.S.

No. 5:00-CV-2667.

162 F.Supp.2d 750 (2001)

William M. KING, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, N.D. Ohio, Eastern Division.

July 18, 2001.

Attorney(s) appearing for the Case

Elizabeth A. Raies, Tzangas, Plakas, Mannos & Recupero, Gary A. Corroto, Tzangas, Plakas, Mannos & Recupero, Canton, OH, for William M. King, Plaintiffs.

Craig K. Weaver, United States Department of Justice, Tax Division, Ben Franklin Station, Henry J. Riordan, United States Department of Justice, Tax Division, Ben Franklin Station, Washington, DC, Stephen A. Sherman, United States Department of Justice, Tax Division, Ben Franklin Station, Washington, DC, for United States of America, Defendants.

ORDER

GWIN, District Judge.

On June 18, 2001, Defendant United States of America moved for summary judgment and for dismissal of the tax-related claims asserted against it by Plaintiff William King [Doc. 29]. For the reasons set forth below, the Court denies the United States's motion for summary judgment on King's tax refund claim under 26 U.S.C. § 7422, but grants the United States's motion to dismiss King's unlawful tax rate claim under the United...

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