Glatt v. United States

This case comes before us on defendant’s motion for judgment on the pleadings or motion for summary judgment and plaintiffs’ cross-motion for summary judgment. We hold for the defendant, allowing its motion for summary judgment.

There is no genuine issue as to any material fact. Briefly stated, the facts are as follows. George E. Glatt and Robert L. and Carolina A. Glatt, plaintiffs herein, filed their income tax returns for the calendar years 1961 and 1962. They paid the taxes as computed in their respective returns. During 1961 and 1962 George E. Glatt and Robert L. Glatt were two of four…