AMBUR v. U.S.

No. Civ. 01-3015.

206 F.Supp.2d 1021 (2002)

Michael AMBUR and Nola Ambur, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, D. South Dakota, Central Division.

June 17, 2002.


Attorney(s) appearing for the Case

Michael Mitchell Billion, Myers, Peters, Hoffman & Billion, Sioux Falls, South Dakota, for plaintiffs.

Bonnie P. Ulrich, Michelle G. Tapken, U.S. Attorney's Office, Sioux Falls, South Dakota, Donald N. Dowie, U.S. Department of Justice, Special Litigation/Tax Division, Washington, DC, for defendant.


ORDER ON CROSS-MOTIONS FOR SUMMARY JUDGMENT

KORNMANN, District Judge.

BACKGROUND

[¶ 1.] Plaintiffs instituted this action pursuant to 28 U.S.C. § 1346(a)(1), seeking to collect $16,062.00 in claimed overpaid federal income taxes, self-employment taxes and interest assessed and collected in 2000 for the tax years 1994, 1995, and 1996. Plaintiffs have filed a motion for partial summary judgment, contending that the assessments for self...

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