Roberts

DECISION GRANTING MOTION TO DISMISS AMENDED COMPLAINT AND FOR SUMMARY JUDGMENT

The Court sits for the Honorable Robert Firth only as to the motion before it on November 8, 1976, that is, the defendant’s “Motion to Dismiss Amended Complaint to Recover Income Tax Unlawfully Assessed and Collected.”

This case, having come on for argument and hearing on November 8, 1976, the Court, being fully advised in the premises, now renders its decision granting defendant’s “Motion to Dismiss Amended Complaint to Recover Income Tax Unlawfully Assessed and Collected” with prejudice, and making summary judgment in favor of plaintiff.

On or before April 15, 1970, plaintiff E. Jan Roberts filed a Form 1040 Federal Income Tax Return and paid the amount computed therein by plaintiff to be due and owing for the calendar year 1969. On November 19, 1970, plaintiff received from defendant United States of America a Form L-134 requesting substantiation of his claimed deductions for business expense and casualty losses. Plaintiff did not comply. On June 16, 1971, plaintiff received from defendant Forms L-87 and 1902-E disallowing plaintiff’s claimed deductions. On January 21, 1972, plaintiff received…