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HUBBARD v. U.S.

No. C03-2972JLR.

359 F.Supp.2d 1123 (2005)

Steven S. HUBBARD and Kathleen M. Hubbard, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, W.D. Washington at Seattle.

January 13, 2005.

Attorney(s) appearing for the Case

Don Paul Badgley, Duncan Calvert Turner, Badgley Mullins Law Group, Seattle, WA, for Plaintiff.

Robert Patrick Brouillard, US Attorney's Office (SEA), Seattle, WA, W Carl Hankla, US Department of Justice Tax Division, Washington, DC, for Defendant.

ORDER

ROBART, District Judge.

I. INTRODUCTION

This matter comes before the court on cross-motions for summary judgment. Plaintiff Steven Hubbard1 seeks summary judgment that he is entitled to an income tax refund for the 2000 tax year. (Dkt.# 17). The Government seeks summary judgment that Plaintiff Hubbard is not entitled to a refund. (Dkt.# 22). For the reasons stated...

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