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U.S. v. STEPHENS

No. CV-03-81-BLG-RFC.

670 F.Supp.2d 1145 (2009)

UNITED STATES of America, Plaintiff, v. Robert L. STEPHENS, Jr., Buffalo Brewing Company, Inc., First Citizens Bank, and Iva Della Stephens, Defendants. Robert L. Stephens, Jr., Third Party Plaintiff, v. Montana General Corp., Third Party Defendant.

United States District Court, D. Montana, Billings Division.

October 13, 2009.

Attorney(s) appearing for the Case

Curtis C. Smith, U.S. Department of Justice, Washington, DC, Timothy J. Cavan, William W. Mercer, Office of the U.S. Attorney, Billings, MT, for Plaintiff.

James A. Patten, Patten Peterman Bekkedahl & Green, Joel E. Guthals, Guthals Hunnes Reuss & Thompson, Billings, MT, for Defendants.

Robert L. Stephens, Jr., Billings, MT, pro se.

Benjamin J. Labeau, Attorney at Law, Billings, MT, for Third Party Defendant.

ORDER RE: MOTIONS FOR SUMMARY JUDGMENT

RICHARD F. CEBULL, District Judge.

I. INTRODUCTION

The United States filed this lawsuit to collect unpaid federal income taxes from Defendant Robert L. Stephens, Jr. Presently before the Court are three motions for summary judgment:

(1) United States' Motion for Summary Judgment (Doc. 58); (2) Defendants' Cross-Motion for Summary Judgment (Doc. 69); and (3...

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