Stoddard v. United States

ORDER

VICTORIA A. ROBERTS, District Judge.

I. INTRODUCTION

This matter is before the Court on cross Motions for Summary Judgment filed by the parties. The Motions were referred to Magistrate Steven Whalen, pursuant to 28 U.S.C. § 636(b)(1)(B), for a Report and Recommendation (“R & R”). On August 5, 2009, the Magistrate Judge issued an R & R recommending that the Court: (1) deny Plaintiffs Motion, (2) grant Defendant’s Motion for the tax years 1980, 1995, and 1998 through 2000, and (3) deny Defendant’s Motion for the 1984 tax year. Plaintiff objects to the Magistrate’s conclusions regarding the…