Stroud v. United States

ORDER

NORTON, District Judge.

This action is before the court on cross-motions for summary judgment. Plaintiffs brought this tax refund action and assert that they are entitled to deduct as business losses certain payments to the United States which arose because Plaintiff Nancy Stroud refused to perform her professional service commitment under the National Health Services Corps Scholarship Program. For the reasons stated below, this court denies Plaintiffs’ Motion for Summary Judgment and grants Defendant’s Motion for Summary Judgment.

I. FACTS

In 1978, the National Health Services Corps (NHSC)…