Ebert v. United States

OPINION AND ORDER

MEROW, Senior Judge.

This matter is before the court on defendant’s motion for summary judgment and pro se plaintiffs submissions, deemed to comprise a cross-motion for summary judgment. At issue is whether a nonresident alien widow of a U.S. serviceman is entitled to a tax refund for benefits initially disbursed in a taxable form but which were retroactively converted to a nontaxable form. For the reasons set forth below, plaintiffs cross-motion for summary judgment is GRANTED and defendant’s motion for summary judgment is DENIED.

Facts

Plaintiff, a resident of the Philippines,…