ESTATE OF HALE v. U.S.

Civ. A. No. 85-102.

715 F.Supp. 802 (1988)

ESTATE OF Minnie HALE, deceased, Robert V. Hale, Executor, v. UNITED STATES of America.

United States District Court, E.D. Kentucky, Lexington Division.

May 23, 1988.


Attorney(s) appearing for the Case

Charles R. Hembree, Robert E. Maclin, III, Kincaid, Wilson, Schaeffer & Hembree, Lexington, Ky., for plaintiffs.

Robert L. Gordon, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant.


MEMORANDUM OPINION

SCOTT REED, District Judge.

This action is before the court on the defendant's motion to dismiss or for summary judgment. The plaintiff having responded thereto, this matter has been fully briefed and is ripe for a decision.

INTRODUCTION

The parties have filed a very detailed Stipulation of Fact incorporated herein by reference. Furthermore, they are also in agreement that the sole issue for the court's determination...

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