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JOHNSON v. U.S.

No. 86-CV-71749-DT.

677 F.Supp. 529 (1988)

Davis JOHNSON, John Cooper, and Donald Washington, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, E.D. Michigan, S.D.

January 14, 1988.

Attorney(s) appearing for the Case

Fred A. Foley, Troy, Mich., for plaintiffs.

James E. Carroll, U.S. Dept. of Justice, Office of Special Litigation, Washington, D.C., for defendant.

ORDER GRANTING DEFENDANT'S CROSS-MOTION FOR SUMMARY JUDGMENT AND DENYING PLAINTIFFS' MOTION FOR SUMMARY JUDGMENT

HACKETT, District Judge.

In this lawsuit, plaintiffs are seeking relief from a penalty imposed by the Internal Revenue Service for allegedly promoting an abusive tax shelter. Plaintiff Cooper has moved for summary judgment on the issue of the appropriate amount of the penalty imposed and defendant has filed a cross-motion. Cooper is the sole moving...

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