Strom v. United States

AMENDED 1 ORDER REGARDING CROSS-MOTIONS FOR SUMMARY JUDGMENT

ROBERT S. LASNIK, District Judge.

This matter comes before the Court on the “United States’ Motion for Summary Judgment” (Dkt. # 28) and “Plaintiffs’ Motion for Partial Summary Judgment” (Dkt. # 30). Plaintiffs seek a refund of amounts paid to the Internal Revenue Service for the calendar years ending December 31, 1999, and December 31, 2000. Plaintiffs argue that stock they received in 1999 and 2000 should not have been reported as gross income during those years because the stocks were not transferrable and were subject to a…