Stendig v. United States

*1194MEMORANDUM OPINION

KISER, District Judge.

I. Introduction

Before the Court for disposition are cross-motions for summary judgment in the above-captioned tax refund matter. The parties have agreed to confer with each other and file a proposed Order of the refunds due Plaintiffs if Plaintiffs’ motion is granted. In addition, they have agreed that if Defendant’s motion is granted this case should be dismissed with prejudice.

The issue to be resolved is whether certain funds, which Plaintiffs’ partnership was required by the Virginia Housing Development Authority (VHDA) to deposit into a Reserve Fund…