Knight v. United States

MEMORANDUM OPINION

ECHOLS, District Judge.

Presently pending before this Court are the parties’ Cross-Motions for Summary Judgment filed pursuant to Rule 56 of the Federal Rules of Civil Procedure. For the reasons more fully outlined herein, the Plaintiffs Motion for Summary Judgment is hereby DENIED, the Defendant’s Motion for Summary Judgment is hereby GRANTED, and this action is accordingly DISMISSED.

The Plaintiff, Linda Cheryl Knight (“Knight”), filed this action against the Defendant, the United States of America (“US”), pursuant to 26 U.S.C. § 7426(a)(1) (1988) seeking to recover a gold…