Brockamp v. United States

ORDER

LEW, District Judge.

Plaintiff Marian Brockamp and Defendant United States of America each move for summary judgment regarding Plaintiffs action for recovery of a federal income tax refund. The central issue in this ease is whether the doctrine of equitable tolling applies to tax refund cases. After reviewing the arguments presented by both parties, this Court holds that equitable tolling does not apply in Plaintiffs case. Accordingly, Plaintiffs motion for summary judgment is DENIED and Defendant’s motion for summary judgment is GRANTED.

1. BACKGROUND

Plaintiff, Marian Brockamp, is the…