L. Karl Kittlaus v. United States

CUMMINGS, Circuit Judge.

In April 1990 L. Karl Kittlaus brought a complaint against the United States for the refund of $32,264.03 in employment and federal income taxes he paid to the Internal Revenue Service.1 Magistrate Judge Rose-mond received the case in December 1990, and in January 1994 granted plaintiffs motion for summary judgment and simultaneously denied the government’s. In March 1994 the government filed a notice of appeal.

Facts

According to the undisputed facts, plaintiff was one of the general partners in Inn Investors No. 1 (“Inn Investors”), a limited partnership organized in…