U.S. v. DELANO

No. 99-S-2209.

182 F.Supp.2d 1020 (2001)

UNITED STATES of America, Plaintiff, v. James DELANO a/k/a James Delano, Jr., and David Delano as co-trustees of the Anna Delano Trust, and State of Colorado, Defendants.

United States District Court, D. Colorado.

November 2, 2001.


Attorney(s) appearing for the Case

Scott M. Estill, Assoc. Tax Centre, Inc., Denver, CO, Edward Imatani, Banks & Imatani, P.C., Lakewood, CO, for James Delano, David Delano.

Mark Widmann Gerganoff, Atty. General's Office Denver, CO, for State of Colorado.


MEMORANDUM OPINION AND ORDER

SPARR, Senior District Judge.

THIS MATTER is before the court on the United States' Motion for Summary Judgment (filed April 30, 2001) and the Co-Trustees' Motion For Partial Summary Judgment (filed May 4, 2001). The court has considered the motions, the Co-Trustees' Response (filed June 13, 2001), the United States' Response (filed June 13, 2001), the United States' Reply (filed July 10, 2001), the entire case file, and the...

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