United States v. Mathewson

Order On Motion For Summary Judgment

EDWARD' B. DAVIS, District Judge.

Before the Court is Plaintiffs Motion for. Summary Judgment. (D.E. 55.) In this action, the Government is suing to reduce unpaid federal income tax liabilities to a judgment for the years 1972 and 1974 through 1985, to collect those liabilities, and for certain equitable relief. Presently the Government seeks summary judgment for one period under the doctrine of res judicata based on stipulated decisions of the Tax Court, and for another based on Certificates of Assessment and. Payment. For the reasons that follow, the Court…