United States v. Mooney

ORDER SUSTAINING PLAINTIFF’S MOTION FOR SUMMARY JUDGMENT AND OVERRULING DEFENDANT’S MOTION FOR SUMMARY JUDGMENT

ROBERT M. HILL, District Judge.

This matter came before the court on cross-motions for summary judgment. The court has considered the motions, supporting affidavits, the pleadings, answers to interrogatories and admissions and is of the opinion that the government’s motion should be sustained and the defendant taxpayer's motion should be overruled.

There is no genuine dispute as to the facts. The taxpayer and his wife filed a joint return in 1970 which reflected an overpayment of taxes…