Nye v. United States

FINDINGS OF FACT AND CONCLUSIONS OF LAW

GORDON, Chief Judge.

This action is before the Court on cross motions for summary judgment. The parties have stipulated to all material facts, which stipulations constitute the Court’s Findings of Fact.

I

JURISDICTIONAL FACTS

1. The plaintiffs in the above-styled action are Charles B. and Mary Jane Nye, who reside as husband and wife in the City and County of Durham, North. Carolina.

2. The defendant is the United States of America.

3. This action is brought by the plaintiffs for the refund of federal income taxes.

4. Plaintiffs timely filed Joint United States…