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MILLS v. U.S.

No. C86-3574.

699 F.Supp. 1245 (1988)

Donald P. MILLS, et al., Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, N.D. Ohio, E.D.

July 29, 1988.

Attorney(s) appearing for the Case

Phillip E. Thomas North Royalton, Ohio, for plaintiffs.

John Siegel, Asst. U.S. Atty., Cleveland, Ohio, Joanne C. Rutkowski, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant.

MEMORANDUM OF OPINION

BATCHELDER, District Judge.

This matter is before the Court upon the trial briefs of the plaintiffs and the defendant, and the deposition of the plaintiff, Donald P. Mills, the parties having agreed that there are no facts in dispute and that the matter could therefore be submitted to the Court on briefs for judgment. Upon review of the plaintiff's trial brief, the defendant's trial brief and attachments thereto, the deposition of plaintiff...

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