Miller v. United States

Good Law

345 F. Supp. 2d 1046·2004 WL 2672287·34 Employee Benefits Cas. (BNA) 2517·94 A.F.T.R.2d (RIA) 7014·2004 U.S. Dist. LEXIS 24408

United States District Court, Northern District of CaliforniaNovember 22, 2004C 04-00511 JSWCalifornia3,805 words

Opinion

White, J.

ORDER DENYING PLAINTIFFS’ MOTION FOR SUMMARY JUDGMENT AND GRANTING DEFENDANT’S MOTION FOR SUMMARY JUDGMENT

This matter comes before the Court upon the parties’ cross-motions for summary judgment. Having considered the parties’ pleadings, the relevant legal authority, and having had the benefit of oral argument, the Court hereby DENIES Plaintiffs’ motion for summary judgment and hereby GRANTS Defendant’s motion for summary judgment.

I. PROCEDURAL BACKGROUND

On or about October 10, 2001, Plaintiffs Kent and Barbara Miller (“Plaintiffs”) filed their tax return for the 2000 tax year. On or about June 11, 2003, Plaintiffs filed an amended tax return seeking a refund in the amount of $229,387.00, together with allowable interest. On December 18, 2003, Plaintiffs filed an amendment to their amended tax return, seeking a refund in the amount of $221,770, together with allowable interest. The refund claims were denied. Thereafter, Plaintiffs filed their refund suit in this Court.

In their complaint, Plaintiffs advanced— as they had in filing their amended returns — two bases on which they were entitled to a refund. Plaintiffs contended that, pursuant to Treasury Regulation § 1.83-3,…

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