U.S. v. DAVIDSON

No. 97-Z-1029.

55 F.Supp.2d 1152 (1999)

UNITED STATES of America, Plaintiff, v. Sidney DAVIDSON, as fiduciary and executor of the Jerome Crane Estate, and Sidney Davidson as fiduciary and trustee of the Jerome M. Crane Trust, Defendant.

United States District Court, D. Colorado.

July 8, 1999.


Attorney(s) appearing for the Case

Philip Blondin, Arthur P. Yoon, U.S. Department of Justice, Tax Division, Washington, DC, for USA, plaintiff.

Joseph H. Thibodeau, Kandace Cecilia Gerdes, David Samuel Allen, Joseph H. Thibodeau, P.C., Denver, CO, for Sidney Davidson, Sidney (TRSTE) Davidson, defendant.

John Debruyn, Debruyn & Atlass, Denver, CO, for Colorado Bar Association, amicus.


MEMORANDUM OPINION AND ORDER

WEINSHIENK, Senior District Judge.

This matter is before the Court on cross-motions for summary judgment. Jurisdiction is based on 28 U.S.C. § 1340 and 26 U.S.C. § 7402(a). Plaintiff United States of America brings this lawsuit to recover money owed by defendant Sidney Davidson for tax deficiencies totaling $1,005,178.51 for the years 1980, 1981, and 1993. In an attempt...

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