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COOPER v. U.S.

No. 89-114-CIV-4-H.

779 F.Supp. 833 (1991)

Alfred B. COOPER, Sr., and Rhoda G. Cooper, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, E.D. North Carolina, New Bern Division.

December 26, 1991.

Attorney(s) appearing for the Case

Lee A. Spinks, Poyner & Spruill, Charlotte, N.C., for plaintiffs.

Gerard J. Mene, Thomas Holderness, U.S. Dept. of Justice, Tax Div., Washington, D.C., for defendant.

ORDER

MALCOLM J. HOWARD, District Judge.

This matter is before the court on cross-motions for partial summary judgment on stipulated facts. In this taxpayers' refund suit, the court is asked to determine whether the plaintiffs enjoyed private ownership of a narrow strip of "dry sand" beach property approximately 3200 feet long and 100 feet wide. The parties submitted exhaustive memoranda, and the State of North...

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