District Court, E.D. Michigan January 6, 1988, 86-74911 (Paul v. United States)

MEMORANDUM OPINION

RALPH M. FREEMAN, Senior District Judge.

This is a tax refund action for $13,910.18. At all times relevant to this action, Plaintiff John F. Paul, was an employee of Anchor Bay Clinic, P.C. and was a participant in its Profit Sharing Plan and Trust. In December of 1979, John F. Paul was diagnosed as having Alzheimer’s Disease.