BROWN v. U.S.

Civ. A. No. 82-0075-0(CS).

687 F.Supp. 288 (1987)

Clyde BROWN, Jr., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, W.D. Kentucky, at Owensboro.

September 3, 1987.


Attorney(s) appearing for the Case

Jesse T. Mountjoy, Holbrook, Gary, Wible & Sullivan, P.S.C., Owensboro, Ky., for plaintiff.

David T. Gray, Asst. U.S. Atty., Louisville, Ky., for defendant.

Michael J. Salem, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C.


FINDINGS OF FACT AND CONCLUSIONS OF LAW

SIMPSON, District Judge.

This matter is before the Court on remand from the United States Court of Appeals for the Sixth Circuit for the limited purpose of determining the plaintiff's intentions concerning certain of his coal leaseholds. See Brown v. U.S., 782 F.2d 559 (6th Cir.1986).

PROCEDURAL HISTORY

The case involves a dispute concerning the tax treatment...

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