Harrison, Mark v. United States

FOINR TTHHEE WUNESITTEEDR NST DAITSETSR IDCITS TORFI CWTI SCCOOUNRSTI N MARK W. HARRISON and ELLEN C. HARRISON, Plaintiffs, OPINION AND ORDER v. 19-cv-194-wmc UNITED STATES, Defendant.1 In a prior opinion and order, the court granted summary judgment to defendant, finding that plaintiffs Mark W. and Ellen C. Harrisons’ claim for a tax refund failed as a matter of law because their previous tax payments occurred outside of the statutorily- manded period of time for claiming a refund. (1/9/20 Op. & Order (dkt. #22); Judgment (dkt. #23).) That ruling turned on the court’s treatment of…