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RAYMOND v. U.S.

No. 2:01-CV-142.

247 F.Supp.2d 548 (2002)

David A. RAYMOND and Lori Raymond, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, D. Vermont.

December 17, 2002.

Attorney(s) appearing for the Case

James Wayland Runcie, Ouimette & Runcie, Vergennes, VT, for David A Raymond, Lori Raymond, plaintiffs.

Lydia Bottome, Esq., U.S. Department of Justice, Trial Attorney, Tax Division, Washington, DC, for United States of America, defendant.

OPINION AND ORDER

SESSIONS, Chief Judge.

In this action to recover an alleged overpayment of taxes, Plaintiffs David A. Raymond and Lori Raymond ("the Raymonds") and Defendant United States of America ("the IRS") have filed cross-motions for summary judgment, asserting that there are no material facts at issue in this proceeding, and that each is entitled to judgment as a matter of law. For the reasons that follow, the Raymonds' motion (Doc. 9) is...

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