U.S. v. COPE

Civ. A. No. C86-0051P(J).

680 F.Supp. 912 (1987)

UNITED STATES, Plaintiff, v. Darrell W. COPE, et al., Defendants.

United States District Court, W.D. Kentucky, Paducah Division.

October 23, 1987.


Attorney(s) appearing for the Case

Michael F. Spalding, Asst. U.S. Atty., Louisville, Ky., Michael J. Salem, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for plaintiff.

James A. Anderson, III, Lewis, Anderson & Gilmore, Benton, Ky., for Cope, Quality and intervenor Croley.

Joseph A. Hammer, Hammer & Weber, Louisville, Ky., for ITT Industrial Credit Corp.


FINDINGS OF FACT AND CONCLUSIONS OF LAW

JOHNSTONE, Chief Judge.

A trial was held in this matter on April 15, 1987 in Paducah, Kentucky. This is a six-count civil action in which the Internal Revenue Service (hereinafter the IRS) seeks to reduce certain tax assessments to judgments and to foreclose tax liens against defendants Darrell W. Cope, d/b/a Cope Mining Company and Quality Construction Corporation. In addition, the IRS seeks damages against defendant...

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