FRIST v. U.S.

No. 3-90-0296.

779 F.Supp. 77 (1991)

Thomas F. FRIST and Dorothy Frist, Plaintiffs, v. UNITED STATES of America, Defendant.

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

August 9, 1991.


Attorney(s) appearing for the Case

James C. Gooch, Michael D. Sontag, Bass, Berry & Sims, Nashville, Tenn., for plaintiffs.

Carl Q. Carter, Michael J. Martineau, Carol Priest, Josh Eagle, Washington, D.C., Joe Brown, Nashville, Tenn., for defendant.


MEMORANDUM

WISEMAN, District Judge.

This is a case of first impression involving interpretation of certain alternative minimum tax provisions in effect in 1985. The Frists brought this refund action pursuant to 26 U.S.C. § 7422. The tax year at issue is 1985, antedating the Tax Reform Act of 1986. The United States filed a motion for summary judgment on November 1, 1990, and the Frists filed a cross-motion for partial summary judgment on November 20...

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