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TITLE GUAR. CO. OF WYOMING, INC. v. I.R.S.

No. C85-504-K.

667 F.Supp. 767 (1987)

The TITLE GUARANTY COMPANY OF WYOMING, INC., Plaintiff, v. INTERNAL REVENUE SERVICE, UNITED STATES DEPARTMENT OF TREASURY, Defendant and Third-Party Plaintiff, v. Ronald C. SCHUTT, Sr., Janet A. Schutt, and Wyoming Community Development Authority, Third-Party Defendants.

United States District Court, D. Wyoming.

June 3, 1987.

Attorney(s) appearing for the Case

John C. Patton, Cheyenne, Wyo., for plaintiff.

Mark G. Fraase, Tax Div., U.S. Dept. of Justice, Washington, D.C., and Toshiro Suyematsu, Asst. U.S. Atty. for Dist. of Wyoming, Cheyenne, Wyo., for defendant and third-party plaintiff.

ORDER RULING ON MOTIONS FOR SUMMARY JUDGMENT

KERR, District Judge.

The above-entitled matter having come on regularly for hearing before the Court on the motions of Title Guaranty Company of Wyoming, Inc. (Title Guaranty) and the United States Internal Revenue Service, Department of Treasury (Government); plaintiff Title Guaranty appearing by and through its attorney, John C. Patton, and defendant and third-party...

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