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TAYLOR v. U.S.I.R.S.

No. C 93-0180.

186 B.R. 441 (1995)

Frank J. TAYLOR, Plaintiff, v. UNITED STATES of America INTERNAL REVENUE SERVICE, Defendant.

United States District Court, N.D. Iowa, Cedar Rapids Division.

September 27, 1995.

Attorney(s) appearing for the Case

Frank J. Taylor, pro se.

David B. Blair, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, DC, for defendant IRS.

MEMORANDUM OPINION AND ORDER REGARDING DEFENDANT'S MOTION FOR SUMMARY JUDGMENT

                                          TABLE OF CONTENTS

  I. INTRODUCTION AND PROCEDURAL BACKGROUND .................................... 443

 II. STANDARDS FOR SUMMARY JUDGMENT ............................................ 445

III. FINDINGS OF FACT .......................................................... 446
     A. Undisputed...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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