Libitzky

UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF CALIFORNIA 6 SUSAN M LIBITZKY, et al., Case No. 18-cv-00792-JD

Plaintiffs,

ORDER RE SUMMARY JUDGMENT

v. 9 Re: Dkt. Nos. 43, 51 UNITED STATES OF AMERICA, Defendant.

This is a case filed by Moses and Susan Libitzky, a married couple, for “refund and credit for income taxes paid for the tax year 2011” in the amount of $692,690. Dkt. No. 1 ¶¶ 1, 9. The United States agrees that the $692,690 was an overpayment, but it asserts that the Court lacks jurisdiction over this case and the credit or refund is statutorily barred because the Libitzkys failed to timely claim it. The United States and the Libitzkys have filed cross-motions for summary judgment. Dkt. Nos. 43, 51. Both motions are denied, and the case will be set for trial. BACKGROUND These are the key undisputed facts for purposes of these motions. Moses Libitzky is the owner of Libitzky Properties Companies and various subsidiaries. Dkt. No. 51-1 (Libitzky Decl.) ¶ 2. He and his wife,…