Bartimmo v. United States

ORDER

DAVID HITTNER, District Judge.

Pending before the Court are Plaintiffs Ernest E. Bartimmo and Estelle L. Bar-timmo’s Motion for Summary Judgment (Document No. 22) and Defendant United States of America’s Motion for Summary Judgment (Document No. 20). Having considered the motions, submissions, and applicable law, the Court determines Plaintiffs’ motion should be granted, and Defendant’s cross-motion should be denied.

FACTS

Plaintiffs Ernest and Estelle Bartimmo (collectively, “Plaintiffs”) seek tax refunds from Defendant United States of America (“the Government”) in the amount of…