FISHER et al v. UNITED STATES OF AMERICA
| JANICE B. FISHER and JAMES A. FISHER |
| UNITED STATES OF AMERICA , IN 47801 |
| 1:2008cv00908 |
| July 8, 2008 |
| US District Court for the Southern District of Indiana |
| O Office |
| Delaware |
| Tim A. Baker |
| Larry J. McKinney |
| Plaintiff |
| O |
| 28:7422 Appeal from Administrative Decision |
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The following documents for this case are available for you to view or download:
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Filing
107
ORDER - the United States' Motion in Limine 101 is GRANTED. Plaintiff will be precluded from using evidence of the methodology used by the IRS in calculating the February 13, 2006 assessment. Signed by Judge Larry J. McKinney on 4/19/2011. (REO)
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Filing
92
CLOSED JUDGMENT - Through orders dated March 11, 2010, and September 1, 2010, this Court granted summary judgment in favor of defendant, the United States of America, and against plaintiffs, John W. Fisher and Janice B. Fisher, on plaintiffs' claims for refund of federal gift tax. Plaintiffs shall take nothing by way of their Complaint. Judgment is entered accordingly. Signed by Judge Larry J. McKinney on 9/1/2010.(REO)
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Filing
78
ORDER on Cross-Motions for Partial Summary Judgment - The Court CONCLUDES that the transfers of interests in Good Harbor from the Fishers to the Fisher Children were transfers of future interests in property and, therefore, not subject to the gift ta x exclusion under § 2503(b)(1). Accordingly, defendant's, the United States of America, Motion for Partial Summary Judgment (Dkt. No. 29 ) is GRANTED, and plaintiffs', John W. Fisher and Janice B. Fisher, Motion for Partial Summary Judgment (Dkt. No. 32 ) is DENIED. Signed by Judge Larry J. McKinney on 3/11/2010. (TRG)
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