Case: Rex J. and Allene H. Polk
Abbreviation: Polk
Decision Date: 1978-03-17
Docket Number: No. 487-77
Citation: 216 Ct. Cl. 443
Volume: 216
Reporter: United States Court of Claims Reports
Court: United States Court of Claims
Jurisdiction: United States
Parties: Rex J. and Allene H. Polk
Judges: Before Davis, Judge, Presiding, Kunzig and Bennett, Judges.
Pages: 443–443

Head Matter:
No. 487-77.
March 17, 1978
Rex J. and Allene H. Polk
Rex J. and Allene H. Polk, pro se.
Iris J. Brown, with whom was Assistant Attorney General M. Carr Ferguson, for defendant.
Before Davis, Judge, Presiding, Kunzig and Bennett, Judges.

Opinion:
"This pro se federal income tax case is before the court, without oral argument, on the defendant's motion for summary judgment. The plaintiffs sought a refund of $636.00 of their 1976 income taxes on the ground that they should be entitled to deduct from their income those amounts withheld by their employers for federal income taxes. It is clear that the plaintiffs are entitled to no such deduction; I.R.C. § 275(a)(1) expressly prohibits it. Escofil v. Commissioner, 464 F.2d 358 (3d Cir. 1972) (per curiam), cert. denied, 409 U.S. 1112 (1973); Romak v. Commissioner, 31 T.C.M. (CCH) 462 (1972).
"it is therefore ordered and concluded that the defendant's motion for summary judgment is granted and that the plaintiffs' petition is dismissed with prejudice."
In a letter to the court, received December 1,1977 (after defendant's motion had been filed), taxpayer Rex J. Polk seems to ask that the claim be dismissed. If this be plaintiffs' desire, the petition is likewise dismissed with prejudice. Rule 102(a)(2).