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TAYLOR v. U.S.

No. C-1-90-202.

782 F.Supp. 1207 (1991)

Viea M. TAYLOR, et al., Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, S.D. Ohio, W.D.

September 9, 1991.

Attorney(s) appearing for the Case

Paul David Rattermann, Thomas Henry Clark, Clark & Eyrich, L.P.A., Michael E. Neiheisel, Cincinnati, Ohio, for plaintiffs.

Nicholas John Pantel and Gerald Francis Kaminski, U.S. Dept. of Justice, Cincinnati, Ohio, Henry J. Riordan, U.S. Dept. of Justice, Tax Div., Washington, D.C., for defendant.

FINDINGS OF FACT AND CONCLUSIONS OF LAW

ROBERT A. STEINBERG, United States Magistrate Judge.

This case is before the Court following a trial to the Court and post trial briefs. Plaintiff Viea M. Taylor, in her personal capacity and as executrix of the estate of her late husband Francis K. Taylor, and the estate itself, sued for a refund of federal income taxes. The parties unanimously consented to trial and entry of final judgment by the United States Magistrate...

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