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WARD v. U.S.

No. 95-WY-810-WD.

973 F.Supp. 996 (1997)

Carol WARD, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Colorado.

June 2, 1997.

Attorney(s) appearing for the Case

Declan Joseph O'Donnell, Declan O'Donnell, P.C., Englewood, CO, William C. Waller, Jr., Dennis Hugh Mark, Waller and Mark, P.C., Denver, CO, for Carol Ward.

William G. Pharo, U.S. Attorney's Office, Civ. Div., Denver, CO, Joel J. Roessner, U.S. Dept. of Justice, Tax Div., Washington, DC, R. Scott Clarke, Stuart Gibson, U.S. Dept. of Justice, Tax Div., Washington, DC, for U.S.

COURT'S FINDINGS OF FACTS AND CONCLUSIONS OF LAW

DOWNES, District Judge.

The above-captioned matter came before the Court for a non-jury trial. Plaintiff appeared and was represented by Denis H. Mark and William C. Waller, Jr. and Defendant was represented by R. Scott Clarke and Stuart Gibson, Department of Justice, Tax Division. The Court, having heard the evidence of both parties, having reviewed the pleadings and otherwise being fully advised in the premises...

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