Brink v. United States

IN THE UNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF OHIO WESTERN DIVISION JEREMY D. BRINK, et al., CASE NO. 3:22 CV 2031 Plaintiffs, v. JUDGE JAMES R. KNEPP II UNITED STATES OF AMERICA, MEMORANDUM OPINION AND Defendant. ORDER INTRODUCTION Currently pending in this suit for a federal tax refund are Defendant’s Motion for Summary Judgment (Doc. 11) and Plaintiffs’ competing Motion for Summary Judgment (Doc. 14). Both motions are fully briefed and ripe for decision. For the following reasons, the Court grants Defendant’s Motion and denies Plaintiffs’ Motion. BACKGROUND Plaintiff…