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READING VENTURES, LTD. v. U.S.

No. CIV.A. 96-B-885.

987 F.Supp. 1315 (1997)

READING VENTURES, LTD., a Colorado corporation, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Colorado.

December 18, 1997.

Attorney(s) appearing for the Case

J. William Callison, Faegre & Benson LLP, Denver, CO, for Plaintiff.

Arthur P. Yoon, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, DC, William G. Pharo, Asst. U.S. Atty., Denver, CO, for Defendant.

MEMORANDUM OPINION AND ORDER

BABCOCK, District Judge.

In this action arising under the Internal Revenue Code of the United States (IRC), 26 U.S.C. § 1 et seq., the parties, defendant United States of America (United States) and plaintiff, Reading Ventures, Ltd. (RVL) cross-move for summary judgment pursuant to Fed.R.Civ.P. 56, on RVL's claim for abatement of Internal Revenue Service (IRS) penalties. The motions are adequately briefed and oral argument...

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