Edmonds v. United States

GRUBB, District Judge.

This case is before the court on the plaintiffs’ motions to strike the government’s first affirmative defense and for judgment on the pleadings.

The plaintiffs brought this action for refund of taxes for each of the years 1942 through 1949. The Government, in its answer, asserted as an affirmative defense that the plaintiffs are barred from any recovery of taxes and penalties paid because of a Form 870 Agreement, executed by them and accepted by the Commissioner of Internal Revenue on February 18, 1953, whereby, it is alleged, the tax liability of the plaintiffs for each…