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MAGER v. UNITED STATES

Civ. A. No. 79-253.

499 F.Supp. 37 (1980)

Morris MAGER and Dorothy Mager, his wife, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, M. D. Pennsylvania.

January 30, 1980.

Attorney(s) appearing for the Case

Jerry B. Chariton, Wilkes-Barre, Pa., for plaintiffs.

Joseph F. Cimini, Asst. U. S. Atty., Scranton, Pa., Thomas M. Lawler, Jr., Trial Atty., Dept. of Justice, Tax Division, Washington, D. C., for defendant.

OPINION

CONABOY, District Judge.

This matter is before the Court on Plaintiffs' and Defendant's cross motions for summary judgment pursuant to Rule 56, Fed.R.Civ.P. Appropriate briefs and supporting affidavits were filed and argument heard on January 28, 1980. The Court finds that there is no genuine dispute as to any material fact involved in this litigation and that the motions for summary judgment are therefore appropriate. After full consideration of...

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