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INDUSTRIAL BANK v. TECHMATICS TECHNOLOGIES

Civ. A. No. 89-709 SSH.

763 F.Supp. 629 (1991)

INDUSTRIAL BANK OF WASHINGTON, Plaintiff, v. TECHMATICS TECHNOLOGIES, INC., Tempest Products, Inc., Vycor Corporation, Officepro, Inc., Institute of Modern Procedures, Maryland Small Business Development Financing Authority, William F. Forst, Commissioner of the Commonwealth of Virginia, Department of Taxation, and the United States Internal Revenue Service, Defendants.

United States District Court, District of Columbia.

April 18, 1991.

Attorney(s) appearing for the Case

Bobby R. Burchfield, Jean A. Y. duPont, Washington, D.C., for plaintiff.

Robert K. Coulter, Edward J. Snyder, U.S. Dept. of Justice, Washington, D.C. for I.R.S.

Patricia Dwyer Douglass, Washington, D.C., for Vycor Corp.

James Scott Philips, Washington, D.C., for Officepro, Inc.

James Thomas Bacon, Hall, Markle, Sickesl & Dudala, Fairfax, Va., for Institute of Modern Procedures.

James G. Davis, Baltimore, Md., for Maryland Small Business Develop. Financing Authority.

Ellen M. Dowling, Richmond, Va., for William H. Forst.

OPINION

STANLEY S. HARRIS, District Judge.

This matter is before the Court on the cross-motions for summary judgment of plaintiff Industrial Bank of Washington (IBW), defendant Officepro, Inc. (Officepro), and defendant United States Internal Revenue Service (IRS). Upon consideration of the entire record, the Court grants the motions for summary judgment of IBW and the IRS and denies Officepro's motion for summary judgment.

BACKGROUND

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