Estate of Stuller v. United States

OPINION

RICHARD MILLS, U.S. District Judge:

Bench trial.

The Plaintiffs are the Estate of Harold Stuller, Wilma Stuller, as executor of Harold Stuller’s Estate and individually, and L.S.A., Inc. The Defendant is the United State of America.

The Plaintiffs filed this action for refund of federal income taxes, penalties and interest paid with respect to the taxable years 2003, 2004 and 2005. The Court retains jurisdiction over the subject matter pursuant to 28 U.S.C. § 1346(a)(1) and 26 U.S.C. § 7422. Venue is proper under 28 U.S.C. § 1391.

At the conclusion of their case, the Plaintiffs filed a…