District Court, D. Connecticut April 24, 1995, Civ. No. 3:94CV01496 (PCD) (Katz v. United States)

RULING ON DEFENDANT’S MOTION FOR SUMMARY JUDGMENT

DORSEY, Chief Judge.

Defendant moves for summary judgment pursuant to Rule 56 of the Federal Rules of Civil Procedure. For the reasons below, defendant’s motion is granted.

I. FACTS

Plaintiffs Stanley M. Katz and Charleene B. Katz seek recovery of $7,389.93 paid as self-employment taxes for the year 1987.