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BARMES v. I.R.S.

No. TH 97-287-C-T/F.

116 F.Supp.2d 1007 (2000)

Marvin L. BARMES and Barbara J. Barmes, Plaintiffs/Counterclaim Defendants, v. INTERNAL REVENUE SERVICE, United States of America, Defendant/Counterclaim Plaintiff/Third-Party Plaintiff, v. Sandbar Real Estate Trust, Sandbar Wholesale Trust, established under instruments dated 10/12/95, as alter egos, nominees and/or transferees of Marvin L. Barmes and Barbara J. Barmes; and James Rabold, Kim Hall Barmes, and Susan Thomas Barmes, co-trustees of the Sandbar Real Estate Trust and the Sandbar Wholesale Trust, as nominees, agents, constructive trustees, and/or transferees of Marvin L. Barmes and Barbara J. Barmes, Third-Party Defendants.

United States District Court, S.D. Indiana, Terre Haute Division.

March 8, 2000.

Attorney(s) appearing for the Case

Marvin L. Barmes, Barbara J. Barmes, Vincennes, IN, for Plaintiffs.

Gerald A. Coraz, Indianapolis, IN.

William M. Kostak, Trial Attorney, Tax Division, U.S. Dept. of Justice, Washington, DC, for Defendants.

MEMORANDUM AND ORDER

TINDER, District Judge.

Who really owns and operates "Barbara's Gift Shop"? That question is at the heart of this tax dispute, and the matter is now before the court upon cross-motions for summary judgment. The plaintiffs, Marvin Barmes and Barbara Barmes, filed their motion for summary judgment on March 4, 1998. The defendant, the United States of America, filed its motion for summary judgment on October 19, 1998.

I. BACKGROUND...

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