THEO. H. DAVIES & CO., LTD. v. LONG & MELONE ESCROW, LTD.

Civ. No. 94-00325 ACK.

876 F.Supp. 230 (1995)

THEO. H. DAVIES & CO., LTD., d/b/a Pacific Machinery, Plaintiff, v. LONG & MELONE ESCROW, LTD., and United States of America, Defendants.

United States District Court, D. Hawai`i.

February 3, 1995.


Attorney(s) appearing for the Case

Wesley H. Sakai, Jr., Scott I. Batterman, Bendet Fidell Sakai & Lee, Honolulu, HI, for Theo. H. Davies & Co., Ltd.

Frederick W. Rohlfing, III, Lorrie L. Stone, Richard A. Kersenbrock, Jr., Stubenberg & Durrett, Honolulu, HI, for Long & Melone Escrow, Ltd.

Michael Chun, Elliot Enoki, U.S. Attys. Office, Honolulu, HI, Thomas J. Sawyer, U.S. Dept. of Justice, Trial Atty., Tax Div., Washington, DC, for U.S.


ORDER DENYING PLAINTIFFS MOTION FOR SUMMARY JUDGMENT AND GRANTING DEFENDANT'S CROSS MOTION FOR SUMMARY JUDGMENT

KAY, Chief Judge.

FACTS

Charles D. Barton and Nanette A. Barton, husband and wife, held a one-third interest, as tenants by the entirety, in a parcel of property ("the property") registered with the Land Court of the State of Hawaii ("Land Court") pursuant to H.R.S. § 501. Associates Financial Services Company of Hawaii...

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