FOWLER v. U.S., THROUGH I.R.S.

No. 92-CV-0091-B.

820 F.Supp. 1390 (1993)

Robert G. FOWLER and Sharon K. Fowler, Plaintiffs, v. UNITED STATES of America, acting Through the INTERNAL REVENUE SERVICE, Defendant. UNITED STATES of America, Third-party Plaintiff, v. Danny R. HARMAN, Third-party Defendant.

United States District Court, D. Wyoming.

May 3, 1993.


Attorney(s) appearing for the Case

Georg Jensen, Cheyenne, WY, for plaintiffs.

William F. Colgin, Dept. of Justice, Tax Div., Washington, DC, Donald R. Wrobetz, Asst. U.S. Atty., U.S. Atty. Dist. of WY, Cheyenne, WY, for defendant.

Lee Karavitis, Casper, WY, for third-party defendant.


FINDINGS OF FACT AND CONCLUSIONS OF LAW

BRIMMER, District Judge.

The above-captioned matter having been tried before the Honorable Clarence A. Brimmer, from Monday, March 29, 1993 through Wednesday, March 31, 1993, and the Court having reviewed the materials on file herein, having heard argument from the parties, and being fully advised in the premises, FINDS and ORDERS as follows:

Background

Plaintiffs Robert G. Fowler and Sharon...

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