MASON v. U.S.

Civ. No. 1:91-cv-227-ODE.

801 F.Supp. 718 (1992)

Francis A. MASON and Richard W. Hall v. UNITED STATES of America.

United States District Court, N.D. Georgia, Atlanta Division.

July 9, 1992.


Attorney(s) appearing for the Case

David DeCoursey Aughtry, James Millis McCarten, Chamberlain Hrdlicka White Williams & Martin, Atlanta, Ga., Lawrence Sherlock, Chamberlain Hrdlicka White Williams & Martin, Houston, Tex., pro hac vice, for plaintiffs.

Amy Berne Kaminshine, Office of U.S. Atty., Atlanta, Ga., Michael N. Wilcove, Janice Rovner, U.S. Dept. of Justice, Tax Div., Washington, D.C., pro hac vice, for defendant.


ORDER

ORINDA D. EVANS, District Judge.

This tax case is before the court on the parties' cross motions for partial summary judgment. The material facts relating to these motions are, in large part, undisputed.

Mason-Hall Southwest, Inc. ("Mason-Hall") was incorporated under the laws of the state of Texas in 1982. Plaintiffs Richard W. Hall ("Hall") and Francis A. Mason ("Mason") were each minority shareholders...

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