District Court, W.D. Tennessee February 23, 1999, 97-2564-TUBRE (Owen v. United States)

ORDER ON CROSS-MOTIONS FOR PARTIAL SUMMARY JUDGMENT

TURNER, District Judge.

Plaintiffs John Owen and Glenda McCormick brought this action to recover $74,107 of federal income tax paid for the 1987 tax year plus statutory additions. Presently before the court are plaintiffs’ and defendant United

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States’ cross-motions for partial summary judgment.

I.