Mellina v. United States

MEMORANDUM OPINION and ORDER

JOHN McBRYDE, District Judge.

In the instant action plaintiffs, George J. Mellina, Jr. (“Mellina”) and Betty M. Mel-lina, seek a refund from defendant, United States of America, of penalty interest assessed by the Internal Revenue Service (“IRS”) under 26 U.S.C. § 6621(c), for the tax year 1986. Each party has filed a motion for summary judgment. For the reasons stated below, the court concludes that defendant’s motion should be denied and that plaintiffs’ motion should be granted.

I

Facts

A. Undisputed Facts

In 1986, Mellina invested as a limited partner in two…