Louderback v. United States

*576MEMORANDUM OPINION AND ORDER

KANE, District Judge.

This action for refund of taxes paid is before the court on defendant’s motion for partial summary judgment. Defendant claims that there is no material fact in dispute between the parties regarding several issues in this case. The plaintiffs contend that the United States, through the Internal Revenue Service, illegally and erroneously assessed and collected manufacturer’s excise taxes which are the subject of recovery in this claim for relief. Jurisdiction is invoked pursuant to 26 U.S.C. § 7422 and 28 U.S.C. § 1346(a)(1).

I

Plaintiff George…