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U.S. v. McNEIL

Civ. A. No. 85-242.

661 F.Supp. 28 (1987)

UNITED STATES of America, Plaintiff, v. Hobart Dearl McNEIL, et al., Defendant.

United States District Court, E.D. Kentucky.

February 20, 1987.

Attorney(s) appearing for the Case

Stuart M. Fischbein, Trial Atty., Tax Div., Washington, D.C., for plaintiff.

Don Ward, Barbourville, Ky., for defendant Corbin Paving Co.

David O. Smith, Corbin, Ky., for defendants Gills R. Smith and Corbin Materials, Inc.

John C. Dixon, Barbourville, Ky., for defendants Jim H. Graden and Joann Graden.

MEMORANDUM

SILER, Chief Judge.

This case comes before Court on cross motions for summary judgment by the plaintiff United States and the defendant Corbin Paving Corporation ("Corbin Paving"). After reviewing the record, the Court grants plaintiff's motion for summary judgment and denies defendant's motion for summary judgment.

FACTS

This is a suit by the United States to reduce to judgment certain tax liabilities assessed against defendant...

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