Heck v. United States

MEMORANDUM AND ORDER

MacBRIDE, Chief Judge.

The executor of the Estate of L. R. Zimmerman brings this suit under § 7422 of the Internal Revenue Code for a refund of income taxes which he claims were erroneously collected by the Internal Revenue Service. Although his complaint seeks relief for overpayments for the years 1952 through 1956, he moves for a partial summary judgment for 190,119.12 for the 1952 tax year only. The government also moves for summary judgment in its favor as to all tax years in question. I have considered at length the numerous arguments in support of the two motions and…