Milburn v. United States

ORDER

SPARKS, District Judge.

Before the Court are Plaintiffs’ actions for federal income tax refunds, Plaintiffs’ Motion for Summary Judgment, United States of America’s Motion to Dismiss and Cross-Motion for Summary Judgment, Plaintiffs’ Response to Defendant’s Motion to Dismiss and Cross-Motion for Summary Judgment, and United States’ Reply to Plaintiffs’ Response to Defendant’s Motion to Dismiss and Cross-Motion for Summary Judgment. Having reviewed the motions and responses of the parties, as well as the relevant statutory provisions and ease law, the Court finds Plaintiffs are not…