Morburger v. United States

ORDER AND JUDGMENT

JAMES F. GORDON, District Judge.

This action came before the Court on plaintiff’s motion for summary judgment filed October 17, 1968, under Rule 56, Federal Rules of Civil Procedure, 28 U.S.Code.

This controversy arises because the defendant disallowed the plaintiff a $4,044 deduction he took on his timely filed 1964 income tax return for intangible development and drilling costs of the Norton Coal Company oil and gas lease.

The uncontroverted affidavits' filed by plaintiff, the depositions and answers to interrogatories establish that there are no triable issues of fact.…