Hansen v. United States

This case is before the court on plaintiffs’ "Motion for Stay Pending Petition for Writ of Certiorari.” After consideration of the parties’ submissions and without oral argument, we deny that motion.

Plaintiffs are United States citizens resident in Canada. Their suit seeks recovery of $12,990.47 in federal income taxes, penalties, and interest, as well as statutory interest under 26 U.S.C. (I.R.C.) §6611. We recount briefly the procedural status of this case. By order of September 29, 1981, this court denied plaintiffs’ motion for summary judgment and remanded the case for further proceedings…