Pfotzer v. United States

OPINION AND JUDGMENT

LATCHUM, Chief Judge.

This case is before the Court on cross-motions for summary judgment. Rule 56, F.R.Civ.P. All parties admit there are no genuine issues of any material fact and the question for determination is simply a matter of law.1 2The plaintiffs E. John Pfotzer and Elizabeth W. Pfotzer* seek to recover an alleged federal income tax overpayment of $3,187.47 on their joint tax return for the calendar year 1963 and the plaintiff Edmond Pfotzer (“Edmond”) seeks to recover a similar overpayment on his individual tax return for the calendar year 1963 in the amount of…