Lambert v. United States

MEMORANDUM OPINION and ORDER

TURK, Chief Judge.

In this tax refund suit filed pursuant to 28 U.S.C. § 1346 plaintiffs claim $8,305.17 in income taxes assessed against them for the calendar years 1967 and 1968. The case is now before the court for decision on the government’s motion for summary judgment.

The following pertinent facts and testimony appear from the record. Elizabeth Huffer was the owner and operator of the Huffer Nursing Home until Decembér, 1965 when Weldon and Laura Stuart contracted to operate the home for Mrs. Huffer. By the terms of this agreement, the Stuart’s were to receive…