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CRYSTAL BAR, INC. v. COSMIC, INC.

No. Civ. 90-5004.

758 F.Supp. 543 (1991)

CRYSTAL BAR, INC.; Reese M. Williams, individually; and Reese Williams Trust, Plaintiffs, v. COSMIC, INC.; Virgil Hauff, individually and d/b/a the Crystal; Ann R. Williams; Mary K. Williams; William D. Fish; Norwest Capital Management & Trust Co., Trustee for Lyle Heath; IRA/SEP; Sam Marras; United States of America Internal Revenue Service Department; and Joe Crawford, Defendants.

United States District Court, D. South Dakota, W.D.

February 25, 1991.

Attorney(s) appearing for the Case

Robert A. Martin, Rapid City, S.D., for plaintiffs.

Doyle Estes, Rapid City, S.D., for Virgil Hauff and Cosmic, Inc.

Rick Johnson, Gregory, S.D., for Ann R. Williams.

Rich Huffman, Banks, Johnson, Johnson, Colbath & Huffman, Rapid City, S.D., for William D. Fish.

Lyle Heath, Rapid City, S.D., for Norwest Capital Management & Trust Co. and IRA/SEP.

Stan Anker, Rapid City, S.D., for Sam Marras.

Harold M. Sklar, Office of Special Litigation, Tax Div., U.S. Dept. of Justice, Washington, D.C., and Robert A. Mandel, Asst. U.S. Atty., Rapid City, S.D., for IRS.

Thomas Stanton, Rapid City, S.D., for Joe Crawford.

MEMORANDUM OPINION AND ORDER

BATTEY, District Judge.

NATURE AND PROCEDURAL HISTORY

Plaintiffs Crystal Bar, Inc., Reese M. Williams, individually, and Reese Williams Trust originally brought this action on December 14, 1989, in South Dakota State Court, Seventh Judicial Circuit. The action was one to a quiet title. The United States (IRS) was joined pursuant to 28 U.S.C. § 1446(d). The United States removed the case to this Court pursuant to...

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