Miller v. United States

ORDER

GOLDBERG, Judge: 1

This tax refund suit to recover alleged overpayments of federal income taxes and assessed interest paid comes before the court on plaintiffs’ motion for summary judgment and defendant’s cross-motion for summary judgment under Rule 56 of the Federal Rules of Civil Procedure (“Fed.R.Civ.P.”).

Plaintiffs challenge the Government’s implementation of the Internal Revenue Code’s (“Code”) provision disallowing the deduction of personal interest. I.R.C. § 163(h)(2)(A). Treasury regulations define “personal interest” to include interest on an individual’s income tax deficiency,…