Drake v. United States

MEMORANDUM OPINION AND ORDER

SHADUR, District Judge.

John Drake II (“John”) sues the United States under 28 U.S.C. § 1346(a)(1), claiming the Internal Revenue Service (“IRS”) overassessed his income tax liability for 1982 and 1983. John has paid the assessed taxes and seeks a refund (see 26 U.S.C. §§ 6532(a) and 7422(a)). 1 Now John has moved for summary judgment under Fed. R.Civ.P. (“Rule”) 56. For the reasons stated in this memorandum opinion and order, the motion is granted and the refund ordered. 2

Facts 3

John and his wife Linda (“Linda”) were married in 1964 (II2). In 1978 they purchased…