District Court, M.D. North Carolina August 24, 2004, 1:03 CV 0934 (United States v. Rudd)

Also known as

United States · · · 24-08-2004

MEMORANDUM OPINION

TILLEY, District Judge.

The United States of America filed this action pursuant to 26 U.S.C. § 7405, seeking to collect an erroneous tax refund issued to the Defendants. This matter is currently before the Court on Plaintiffs Motion for Summary Judgment [Doc. # 5]. For the reasons set forth below, Plaintiffs Motion will be GRANTED.

I.

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