Barry v. United States

MEMORANDUM OPINION

KOCORAS, District Judge:

This matter comes before the Court on defendant’s motion to dismiss. For the reasons set forth below, the motion is granted.

The underlying facts of this case are not in dispute. It is agreed that “through an obvious error, plaintiffs paid their 1980 estimated income tax liability twice: first, by [an] April 1980 payment of the entire 1980 estimated tax liability [of $10,843]; and second, by making timely quarterly estimated income tax payments as allowed by law [throughout 1980].” Plaintiffs’ Responsive Memorandum, pp. 1-2. Plaintiffs filed a claim…