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U.S. v. BURTSFIELD

No. CV 06-198-M-DWN.

553 F.Supp.2d 1194 (2008)

UNITED STATES of America, Plaintiff, v. Ralph L. BURTSFIELD, Peggy Burtsfield, Alan Morrison Hay, as Trustee of the Health Alternative Trust, and J. Prescott Warren, as Trustor of the Eastmont Trust, Defendants.

United States District Court, D. Montana, Missoula Division.

April 15, 2008.

Attorney(s) appearing for the Case

Kari Dawn Larson, U.S. Department of Justice-Tax Division, Ben Franklin Station, Washington, DC, Victoria L. Francis, Office of the U.S. Attorney, Billings, MT, for Plaintiff.

James M. Ramlow, Kaufman, Vidal & Hileman, PC, Kalispell, MT, for Defendants.

ORDER

DONALD W. MOLLOY, District Judge.

I. Introduction

United States Magistrate Judge Jeremiah C. Lynch entered Findings and Recommendation in this matter on March 11, 2008. Judge Lynch recommended granting the United States' motion for summary judgment and denying the Burtsfields' motion for summary judgment. The Burtsfields timely objected on March 21, 2008. The Burtsfields therefore are entitled to a de novo determination of those portions...

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