Skillman Family Fund Case Dismissed
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v.
United States of America, Defendant.
No. 3:00 CV 7500 (25 Apr 2002)
FOR THE NORTHERN DISTRICT OF OHIO
WESTERN DIVISION
JUDGMENT ENTRY
KATZ, J.
[1] Pending before this Court are (1) Defendant's unopposed Motion to Dismiss or, In the Alternative, Second Motion for Summary Judgment (Doc. No. 38), and (2) Plaintiff's Motion to Clarify Order (Doc. No. 43). Based upon careful consideration of the parties motions and the entire record herein, the Court grants the parties' motions and clarifies its order of March 1, 2002 as follows.
[2] In its order dated March 1, 2002 (Doc. No. 36), this Court disposed of cross-motions for summary judgment in the above-captioned matter. The Court denied Plaintiff's motion in its entirety and granted summary judgment to Defendant as to the revocation of Plaintiffs § 501(c)(7) tax-exempt status and as to the non- binding effect of a 1989 determination letter regarding Plaintiff's tax exempt status. However, the Court denied Defendant's motion insofar as Defendant's motion was properly construed as seeking a declaration as to Plaintiff's status as a personal holding company. The Court granted Defendant until March 25, 2002 to file a dispositive motion on that issue.
[3] In the instant motion, Defendant maintains that "neither the complaint nor the claim for refund challenge the Fund's liability for the personal holding company tax apart from the challenge to its tax-exempt status." Def's Mem. at 3. Defendant has further clarified that "the personal holding company tax was described . . . as a consequence of the fund's arrangement if it retained its tax exempt status," Id.
[4] As neither party disputes whether Plaintiff is subject to personal holding company tax pursuant to 26 U.S.C. §542 and as Defendant's motion to dismiss is unopposed,
[5] IT IS HEREBY ORDERED, ADJUDGED, AND DECREED that Plaintiffs motion to clarify (Doc. No. 43) is granted.
[6] FURTHER ORDERED that Plaintiff's motion for summary judgment (Doc. No. 22) is denied in its entirety. Defendant's motion for summary judgment (Doc. No. 19) and motion to dismiss (Doc. No. 38) are granted.
[7] FURTHER ORDERED that this order shall supercede the judgment entry in this matter dated March 1, 2002 (Doc. No. 36).
[8] All matters being fully disposed of, this case is dismissed.
s/ David A. Katz
DAVID A. KATZ
U.S. DISTRICT JUDGE
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