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DOMINION TRUST CO. OF TENNESSEE v. U.S.

No. 3-89-0899.

786 F.Supp. 1321 (1991)

DOMINION TRUST COMPANY OF TENNESSEE v. The UNITED STATES of America, et al.

United States District Court, M.D. Tennessee, Nashville Division.

December 13, 1991.

Attorney(s) appearing for the Case

Alfred Edward Abbey, Andree Kahn Blumstein, Trabue, Sturdivant & DeWitt, Nashville, Tenn., Robert Clive Marks, Marks, Shell, Maness & Marks, Clarksville, Tenn., for plaintiff.

Michael L. Roden, Office of U.S. Atty., Nashville, Tenn., Carl Q. Carter, Ann Reid, Dept. of Justice, Washington, D.C., John H. Bailey, III, Timothy K. Garrett, Bass, Berry & Sims, John Mitchell Grissim, Grissim & Hodges, Nashville, Tenn., Frances Hardison Childers, Clarksville, Tenn., for defendants.

MEMORANDUM

HIGGINS, District Judge.

Before the Court is the motion re payment of income taxes of the plaintiff, Dominion (filed April 1, 1991; Docket Entry No. 45), and the accompanying memorandum in support thereof (filed April 1, 1991; Docket Entry No. 46), in which the plaintiff seeks a determination from the Court in regard to its duty to file federal and state income tax returns for the year 1990 and to pay federal capital gains taxes.

I. BACKGROUND...

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