LOVELL v. UNITED STATES

Nos. 83-C-812-S, 83-C-813-S.

579 F.Supp. 1047 (1984)

Phyllis LOVELL and Michael Lovell, Plaintiffs, v. UNITED STATES of America, Defendants.

United States District Court, W.D. Wisconsin.

February 24, 1984.


Attorney(s) appearing for the Case

Phyllis Lovell, pro se.

John R. Byrnes, U.S. Atty., Madison, Wis., by Beth A. Sabbath, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendants.


MEMORANDUM AND ORDER

SHABAZ, District Judge.

The Court has previously denied summary judgment in these consolidated cases because the defendant had failed to dispel the notion of the existence of disputed facts relative to the requirements of 26 U.S.C. § 6702. Defendant has filed a new motion for summary judgment which highlights documentary facts that resolve any genuine issues of fact. Accordingly, summary judgment will be granted.

FACTS...

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