Hardy v. United States

DECISION and ORDER

TERENCE T. EVANS, District Judge.

Leesley and Joan Hardy brought this action to obtain a refund of federal income taxes which they allege were erroneously assessed against them. They claim that income Leesley Hardy earned as a part of his real estate development business was incorrectly taxed at a higher rate than that permitted by the law that applied at that time. The case is before me on the United States’ motion for summary judgment. The material facts are not in dispute. For the reasons explained below, the government’s motion is granted.

The issue in this case is how…