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NORWALK LIQUIDATING, INC. v. U.S.

No. 1:00CV557.

159 F.Supp.2d 684 (2001)

NORWALK LIQUIDATING, INC., fka Norstat, Inc., Plaintiffs, v. UNITED STATES of America, Defendants.

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

June 21, 2001.

Attorney(s) appearing for the Case

William Travis McIntyre, Brown, Bemiller, Murray & McIntyre, Mansfield, OH, for plaintiffs.

Lydia D. Bottome, United States Department of Justice, Tax Division, Washington, DC, for defendants.

MEMORANDUM OPINION (Resolving Doc. Nos. 20, 21)

DOWD, District Judge.

This matter is before the Court on cross motions for summary judgment on behalf of the Plaintiff Norwalk Liquidating, Inc. ("Norwalk") and Defendant United States of America ("U.S.") (Docket Nos. 20 & 21). The Court also has before it response briefs of each of the parties (Docket Nos. 22 & 23), and a reply to plaintiff's response to U.S.'s motion for summary judgment (Docket...

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