Gray v. United States

MEMORANDUM OF OPINION

EDWIN L. NELSON, District Judge.

This is a tax refund suit brought pursuant to 28 U.S.C. § 1346(a)(1) in which the plaintiffs seek to recover capital gains taxes, income taxes, a negligence penalty and interest assessed against them for calendar year 1983. Plaintiff Charles E. Gray and his spouse, Francis Gray, filed a joint income tax return for the calendar year 1983. Mrs. Gray is a plaintiff here only because of the joint return.

On the morning the ease was called for trial, counsel for the parties announced that both sides wished to waive their right to trial by jury…