KEMPER v. UNITED STATES

Civ. A. No. 83-0873-R.

599 F.Supp. 392 (1984)

T.H. KEMPER, Trustee of the Gopher Stockholders' Liquidating Trust, successor to Gopher, Incorporated, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, W.D. Virginia, Roanoke Division.

June 27, 1984.


Attorney(s) appearing for the Case

William B. Poff, James B. Massey, III, Woods, Rogers & Hazlegrove, Roanoke, Va., for plaintiff Kemper.

Jennie L. Montgomery, Asst. U.S. Atty., Roanoke, Va., D. French Slaughter, III, Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant.


MEMORANDUM OPINION

KISER, District Judge.

This is a suit for refund of federal income taxes pursuant to 28 U.S.C. § 1346(a)(1). The matter is before the Court on cross-motions for summary judgment.

The facts of the case are not in dispute and are briefly as follows. The Plaintiff is the trustee of a liquidating trust for Gopher, Inc. which prior to October 16, 1981, was named Mick-or-Mack Stores Co., Inc. Mick-or-Mack operated a wholesale and...

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