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CHATEAU GARDENS, INC. v. HARRIS

No. 80-40165.

497 F.Supp. 133 (1980)

CHATEAU GARDENS, INC., a Michigan Corporation, Plaintiff, v. Patricia HARRIS, Secretary of the United States Department of Health and Human Services; John T. Dempsey, Director of the Michigan Department of Social Services, Defendants.

United States District Court, E. D. Michigan, S. D.

June 26, 1980.

Attorney(s) appearing for the Case

Kenneth B. Williams, Lansing, Mich., for plaintiff.

Frank J. Kelly, Atty. Gen., Janis Meija, Robert N. Rosenberg, Asst. Attys. Gen., Lansing, Mich., for defendant-director.

James K. Robinson, U. S. Atty., Detroit, Mich., Robert W. Haviland, Asst. U. S. Atty., Flint, Mich., for defendant-secretary.

MEMORANDUM OPINION AND ORDER

NEWBLATT, District Judge.

The parties1 have filed a stipulated statement of facts attached as Exhibit A and incorporated herein by reference. Essentially, the issue concerns Plaintiff's acquisition in 1977 of the assets of an extended care facility by means of a stock purchase and subsequent corporate dissolution transferring the assets of the acquired corporation, under § 334(b)(2) of the Internal...

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