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PETERSON v. UNITED STATES

No. C 81-0021J.

511 F.Supp. 250 (1981)

Glade A. PETERSON, Plaintiff, v. UNITED STATES of America and Joyce Simpkins, Revenue Officer, Internal Revenue Service, Defendants.

United States District Court, D. Utah, C. D.

March 10, 1981.

Attorney(s) appearing for the Case

Craig P. Orrock, Merrill G. Hansen, Salt Lake City, Utah, for plaintiff.

Barbara W. Johnsen, Asst. U. S. Atty., Salt Lake City, Utah, for defendants.

MEMORANDUM OPINION

JENKINS, District Judge.

The parties' cross-motions for summary judgment and the defendants' motion to dismiss came on for hearing before this Court on February 6, 1981. Each motion was supported by a memorandum of authorities. This Court, having reviewed the pleadings and memoranda herein, and having heard and considered the arguments of the parties ruled and does now rule on the aforementioned motions as follows:

I. DISMISSAL...

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