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SKILLMAN FAMILY REUNION FUND, INC. v. U.S.

No. 3:00 CV 7500.

196 F.Supp.2d 543 (2002)

The SKILLMAN FAMILY REUNION FUND, INC., Plaintiff, v. UNITED STATES of America, Defendant.

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

March 29, 2002.

Attorney(s) appearing for the Case

Henry N. Heuerman, Eastman & Smith, Toledo, for The Skillman Family Reunion Fund, Inc. (pla).

Christine Grant Michaelis, United States Department of Justice, Tax Division, Washington, DC, for United States of America (dft).

Gerald P. Moran, Eastman & Smith LTD., Toledo, for The Skillman Family Reunion Fund, Inc. (pla).

Holly T. Sydlow, Office of the United States Attorney, Northern District of Ohio, Toledo, for United States of America (dft).

MEMORANDUM OPINION

KATZ, District Judge.

Pending before this Court are cross-motions for summary judgment in the above-captioned matter. Jurisdiction is proper in this Court pursuant to 28 U.S.C. § 1346(a)(1) and 26 U.S.C. § 7422. Based upon careful consideration of the parties' motions, oppositions and replies, and the entire record herein, the Court will grant in part and deny in part Defendant's motion. The Court will deny Plaintiff's...

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