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WORTHINGTON v. U.S.

No. 93-116-CIV-4-F.

882 F.Supp. 503 (1994)

Sandra WORTHINGTON, Plaintiff & Counterclaim Defendant, v. UNITED STATES of America, Defendant & Counter-claimant. Addie B. Worthington, Additional defendant on counterclaim.

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

September 21, 1994.

Attorney(s) appearing for the Case

Trawick H. Stubbs, Jr., New Bern, NC, James M. Ayers, II, New Bern, NC, for plaintiff.

R.A. Renfer, Jr., Asst. U.S. Atty., Office of U.S. Atty., Raleigh, NC, Thomas Holderness, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, DC, for defendant.

ORDER

JAMES C. FOX, Chief Judge.

This matter is before the court on cross-motions for summary judgment filed by plaintiff and counterclaim defendant, Sandra Worthington (Sandra) and additional defendant on counterclaim, Addie B. Worthington (Addie); and by defendant and counter-claimant, the United States of America (the Government). The motions have been thoroughly briefed and are ripe for disposition.

STATEMENT OF THE CASE

Sandra...

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