St. Clair v. United States

MEMORANDUM

MERHIGE, District Judge.

This matter is before the Court on the parties’ cross motions for summary judgement pursuant to Fed.R.Civ.P. 56. The issues have been fully briefed and argued, and the matter is ripe for disposition.

Plaintiffs, Richard C. St. Clair and Gudrun E. St. Clair, bring this action against defendant, United States of America, seek ing recovery of $4,498.00 paid in income taxes for the taxable year ended December 31, 1988. In February of 1989, plaintiffs filed a joint tax return for the 1988 tax year on which they included in their taxable income for that year a…