July 3, 2013
PHILIP McGOVERN, et al., Plaintiffs,
COMMISSIONER OF INTERNAL REVENUE, Defendant.
ANDRÉ BIROTTE JR. United States Attorney, SANDRA R. BROWN, Assistant United States Attorney, Chief, Tax Division.
AUSA ROBERT F. CONTE, Assistant United States Attorney, Los Angeles, California, Attorneys for Defendant, United States of America.
ANDREW J. GUILFORD, District Judge.
Based on the record in the case, and the Court's findings, JUDGMENT is entered for defendant the United States of America on behalf of its employee Commissioner of the Internal Revenue Service and against plaintiffs Philip McGovern and Clare Gonzalez McGovern.
IT IS SO ORDERED.