United States Court of Federal Claims June 29, 1995, No. 92-818T (Donahue v. United States)

OPINION

ANDEWELT, Judge.

In this tax refund action, plaintiff, Patrick J. Donahue, seeks a refund of $4,961 plus penalties and interest paid by plaintiff as a result of an audit by the Internal Revenue Service (IRS) covering tax year 1985. This action is presently before the court on defendant’s motion for summary judgment. For the reasons set forth below, defendant’s motion is granted.

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