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FOSTVEDT v. U.S., I.R.S.

Civ. A. No. 91-F-1791.

824 F.Supp. 978 (1993)

Robert J. FOSTVEDT, Plaintiff, v. UNITED STATES of America, INTERNAL REVENUE SERVICE, Defendant.

United States District Court, D. Colorado.

March 23, 1993.

Attorney(s) appearing for the Case

Robert J. Fostvedt, pro se.

Michael J. Norton, U.S. Atty., William G. Pharo, Asst. U.S. Atty., Denver, CO, Edward J. Snyder, Chief, Special Litigation, Josh Eagle, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, DC, for defendant.

ORDER REGARDING DISPOSITIVE MOTIONS

SHERMAN G. FINESILVER, Chief Judge.

This matter comes before the Court on the United States' motion to dismiss or, in the alternative, for summary judgment. The matter has been fully briefed by the parties. Jurisdiction is based upon 28 U.S.C.A. § 1331 (West Rev.Ed.1991). For the reasons stated below, the motions are GRANTED.

I. Background

The material facts in this case are not in dispute. During...

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