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MYERS v. U.S.

No. 1:94-CV-74.

943 F.Supp. 815 (1996)

Mary MYERS, Plaintiff, v. UNITED STATES of America, Defendant and Counter- and Third-Party Plaintiff, v. Matthew J. MYERS, Third-Party Defendant.

United States District Court, W.D. Michigan, Southern Division.

July 18, 1996.

Attorney(s) appearing for the Case

Dean A. Robb, Sr., Robb, Messing, Palmer & Dignan, P.C., Traverse City, MI, Frederick D. Dilley, Boyden, Waddell, Timmons & Dilley, Grand Rapids, MI, Steven J. Vander Ark, Beusse Holmes, P.C., Grand Rapids, MI, Stanley P. Gimbel, Stanley P. Gimbel Law Offices, Milwaukee, WI, for Mary Myers.

Thomas J. Gezon, Asst. U.S. Attorney, Michael H. Dettmer, United States Attorney, Grand Rapids, MI, Michael W. Davis, U.S. Department of Justice, Tax Division, Washington, DC, for U.S.

Steven J. Vander Ark, Beusse Holmes, P.C., Grand Rapids, MI, for Matthew J. Myers.

OPINION

BENJAMIN F. GIBSON, District Judge.

On April 24, 1996, and July 11, 1996, a bench trial was held in this case. Pursuant to Federal Rule of Civil Procedure 52(a), the following is the Court's Findings of Fact and Conclusions of Law.

I.

FINDINGS OF FACT

Plaintiff Mary Myers and third-party defendant Matthew Myers have been married since 1978. Sometime in the late 1970s, Mr. Myers became involved in the sale...

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