Akers v. United States

MEMORANDUM

JOHN T. NIXON, District Judge.

Plaintiffs bring this action pursuant to 28 U.S.C. § 1346(a)(1) for the refund of amounts paid as taxes. The matter is presently before the Court on cross-motions for summary judgment. Defendant’s motion will be granted for the reasons discussed below.

On March 22, 1977, the Commissioner of Internal Revenue [hereinafter the Commissioner] forwarded a Notice of Deficiency to Mr. Clark Akers and Ms. Eleanor M. Akers imposing an additional tax liability for their 1973 income taxes in the total amount of $3,227.75. Plaintiffs paid this amount by check dated…