Schortmann v. United States

OPINION

ALLEGRA, Judge.

“It is of the highest importance in the art of detection to be able to recognise out of a number of facts which are incidental and *2which are vital.”____ “Is there any point to which you wish to draw my attention?”

“To the curious incident of the dog in the night-time.” “The dog did nothing in the night time.” “That was the curious incident,” remarked Holmes.1

This action, which is before the court on defendant’s motion for summary judgment, has its genesis in a settlement entered into by the parties to resolve a claim for refund. The parties dispute whether the plaintiffs,…