Jones v. United States

MEMORANDUM OPINION

DOWD, District Judge.

I. BACKGROUND

Plaintiffs, Sam B. Jones and Louann B. Jones, contend that the United States improperly assessed $100,000 of taxable income against them for the 1981 tax year. Plaintiffs seek a refund of federal income taxes, penalties, and interest claiming that they never received any portion of the $100,000 paid in consideration of a covenant not to compete. 28 U.S.C. § 1346(a). The United States moves for summary judgment on all counts (Docket No. 23) and contends that there is no genuine issue of material fact that the $100,000 was taxable income to…