Nash v. United States

MEMORANDUM AND ORDER

DENNEY, District Judge.

This matter comes before the Court upon motion of the defendant (hereafter Government) to dismiss the action [Filing #8], Pursuant to Rule 12(b) of the Federal Rules of Civil Procedure, the motion will be treated as one for summary judgment under Rule 56.

Plaintiffs filed their tax return for the year 1965 on or about June 15, 1966. On January 30, 1967, taxpayers filed a claim for refund for $3,288.03, alleging that they had overpaid their income taxes because they had treated income from the sale of certain real property as ordinary income rather…