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GARRETT v. I.R.S.

Civ. A. No. 87-F-731.

696 F.Supp. 1385 (1988)

Craig R. GARRETT and Kendra J. Garrett, Plaintiffs, v. INTERNAL REVENUE SERVICE, United States of America, and Capitol Federal Savings and Loan Association of Denver, Defendants.

United States District Court, D. Colorado.

April 26, 1988.

Attorney(s) appearing for the Case

Gary B. Reimer, Colorado Springs, Colo., for plaintiffs.

Dahil D. Goss, Sp. Asst. U.S. Atty., Denver, Colo., Mark G. Fraase, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant U.S.

Jon M. Zall, Denver, Colo., for defendant Capitol Federal Sav. and Loan Ass'n.

ORDER

SHERMAN G. FINESILVER, Chief Judge.

THIS MATTER comes before the court on cross motions for summary judgment filed by the parties. Defendant Internal Revenue Service ("IRS") filed its motion for partial summary judgment on March 22, 1988. Defendant Capitol Federal Savings and Loan Association of Denver ("Capitol Federal") filed its motion for summary judgment on March 23, 1988. Plaintiffs Craig R. Garrett and Kendra J. Garrett ("the Garretts") filed...

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