District Court, N.D. Illinois March 22, 1978, 76 C 1491 (Richman v. United States)

MEMORANDUM OPINION

WILL, District Judge.

This is an action for the refund of interest and penalties collected from the plaintiff with respect to the years 1970 through 1972 in the total amount of $5,361.41, plus interest and costs according to law. Two questions are before us on plaintiff’s motion for summary judgment and the defendant’s motion to dismiss.