Douglas v. United States

ORDER

ROBERT D. POTTER, Chief Judge.

THIS MATTER is before the Court on Defendant’s Motion to Dismiss Plaintiffs’ Complaint, filed August 25, 1989. On October 6, 1989, Plaintiffs filed a Memorandum Opposing Motion to Dismiss Plaintiffs’ Complaint.

Plaintiffs filed this civil action seeking to recover a refund of federal income taxes totalling $103,992, plus statutory accruals. Plaintiffs claim entitlement to the tax refund on their 1983 federal taxes on the basis of a long-term capital gain declaration and certain bad debt deductions.

In the Motion to Dismiss pursuant to Rule 12(b)(1) and…