Bowles v. United States

MEMORANDUM OPINION

MICHAEL, District Judge.

This matter is before the Court on the motion of the United States of America to dismiss this action for lack of jurisdiction. This suit was originally brought under 28 U.S.C. § 1346(a)(1) in 1983 to recover taxes paid for the taxable years 1977, 1978 and 1979. Plaintiffs had claimed in their tax returns for those years deductions for travel and living expenses while away from their asserted tax home in New York, New York, and while in pursuit of their minor trade of producing wine in Charlottesville, Virginia. Plaintiffs claimed these deductions…