Libitzky v. United States

1 2 3 4 5 6 UNITED STATES DISTRICT COURT 7 NORTHERN DISTRICT OF CALIFORNIA 8 9 MOSES S. LIBITZKY and SUSAN M. Case No. 18-cv-00792-JD LIBITZKY, 10 Plaintiffs, FINDINGS OF FACT AND 11 CONCLUSIONS OF LAW v. 12 UNITED STATES OF AMERICA, 13 Defendant. 14 15 Married taxpayers Moses and Susan Libitzky filed this action against the United States for 16 a “refund and credit for income taxes paid for the tax year 2011,” in the amount of $692,690. Dkt. 17 No. 1 ¶¶ 1, 9; Dkt. No. 76 ¶ 1. The cross-motions for summary judgment were denied, Dkt. 18 No. 57, and the case was tried by the Court pursuant to…