United States v. McFerrin

MEMORANDUM AND ORDER

ATLAS, District Judge.

This tax refund case is before the Court on the United States of America’s (the “IRS’s”) claim for the recovery of a refund erroneously paid to defendants Arthur and Dorothy McFerrin. Pending before the Court are the IRS’s Motion for Summary Judgment (the “Motion”) [Doc. # 14] 1 and Defendants Arthur and Dorothy McFer-rins’ Cross-Motion for Summary Judgment (the “Cross-Motion”) [Doc. #26]. 2 Having considered the parties’ submissions, all matters of record, and applicable legal authorities, the Court concludes that both motions should be granted in…