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LIVINGSTON v. U.S.

No. CIV 91-0001 S MJC.

793 F.Supp. 251 (1992)

Richard J. LIVINGSTON and Chantiva Livingston, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, D. Idaho.

February 6, 1992.

Attorney(s) appearing for the Case

Thomas G. Walker, Jr., Boise, Idaho, for plaintiffs.

Maurice O. Ellsworth, U.S. Atty., D. Idaho, Boise, Idaho, Thomas Moore, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant.

MEMORANDUM DECISION.

CALLISTER, Senior District Judge.

The Court has before it cross-motions for summary judgment. The motions are fully briefed and at issue. Counsel have informed the Court that they desire to waive oral argument, and request the Court to rule on the pleadings submitted. The Court will resolve the motions after reviewing the background of this litigation.

The plaintiffs, Richard and...

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