BERRY v. UNITED STATES

No. C-82-1162-G.

593 F.Supp. 80 (1984)

M. Douglas BERRY, Trustee in Bankruptcy, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, M.D. North Carolina, Greensboro Division.

June 19, 1984.


Attorney(s) appearing for the Case

N. Carlton Tilley, Jr., M. Douglas Berry, Greensboro, N.C., for plaintiff.

Richard F. Mitchell, Tax Div., Dept. of Justice, Washington, D.C., for defendant.


MEMORANDUM OPINION

ERWIN, District Judge.

This case is before the court on motions of defendant and plaintiff for summary judgment pursuant to Rule 56 of the Federal Rules of Civil Procedure. Both parties contend that there is no genuine issue of material fact and that each party is entitled to judgment as a matter of law.

Statement of Facts

The parties basically agree as follows with...

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