McIlvaine v. United States

OPINION

LYDON, Senior Judge:

This tax refund case is before the court on defendant’s motion for summary judgment, filed April 12,1991, on statute of limitations grounds.1 Plaintiffs in this case seek a refund of $15,959.37 in federal income taxes allegedly overpaid for the taxable year 1981. After careful consideration of the parties’ submissions, oral argument having been deemed unnecessary, the court grants defendant’s motion for summary judgment.

FACTS

Plaintiffs Edward L. and Lois J. Mcll-vaine are husband and wife who currently reside in Key Largo, Florida. Plaintiffs’ taxable year for 1981…