Ambrose v. United States

ON DEFENDANT’S MOTION FOR SUMMARY JUDGMENT

OPINION

SETO, Judge.

In this action, plaintiff seeks a refund of federal individual income taxes for the calendar year 1976. Plaintiff contends that his signature was forged on a joint tax return filed by his estranged wife and on the refund check received therefrom. He now asserts that, despite the prior refund, he is entitled to a refund of the amount withheld for tax purposes from his salary during 1976.

Defendant, in lieu of an answer, filed a motion for summary judgment. Defendant contends that this court lacks jurisdiction in this case because…