Opinion
CIVIL ACTION NO. 2:97-CV-229-J
September 25, 2001
FINAL JUDGMENT
On September 21, 2001, the Court issued an Opinion granting summary judgment to Plaintiffs.
Based on the findings of fact and conclusions of law as stated in the Opinion, the Court orders that Plaintiffs, Gary J. Turner and Sheryn A. Turner, recover the following: (i) for 1979, $9,712.79 in tax, interest and penalties and $9,659.98 in refund interest calculated until the day of entry of this judgment; (ii) for 1982, $24,770.02 in tax, interest and penalties and $15,740.62 in refund interest calculated until the date of entry of this judgment; and (iii) and Plaintiffs' costs of court from Defendant, the United States of America.
Pursuant to 26 U.S.C. § 6611, postjudgment interest is payable on the overpayment of tax, interest and penalties for 1979 and 1982 as allowable by law at the rate prescribed by 26 U.S.C. § 6621 from the date this judgment is entered.
It is SO ORDERED.