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U.S. v. KAIGLER

No. 1:99CV1345.

109 F.Supp.2d 736 (2000)

UNITED STATES of America, Plaintiff, v. Lawrence M. KAIGLER and Patsy D. Kaigler, Defendants.

United States District Court, N.D. Ohio, Eastern Division.

May 31, 2000.

Attorney(s) appearing for the Case

Annette G. Butler, Office of the U.S. Attorney, Cleveland, OH, Joseph L. Meadows, Department of Justice — Tax Division, Washington, DC, for United States of America, plaintiff.

Lawrence M. Kaigler, Bratenahl Village, OH, for defendants.

Annette G. Butler, Office of the U.S. Attorney, Cleveland, OH, Joseph L. Meadows, Department of Justice — Tax Division, Washington, DC, for United States of America, counter-defendant.

MEMORANDUM OF OPINION AND ORDER RE: GRANTING PLAINTIFF'S MOTION TO DISMISS COUNTERCLAIM

MATIA, Chief Judge.

The within matter is before the Court on plaintiff's uncontested motion to dismiss counterclaim (Doc. 18). After thoroughly considering plaintiff's memorandum, the Court will GRANT the motion to dismiss the counterclaim.

I. Background

Briefly stated, the United States filed this action to reduce tax assessments to judgment...

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