Hackney resides at 680 Chippewa, Naperville, Illinois XXXXX-XXXX, and his taxpayer identification number is XXX-XX-XXXX. Flood resides at 126 Winding Way, Stirling, New Jersey 07980, and his taxpayer identification number is XXX-XX-XXXX. Fitzmorris resides at 111 East Wacker Drive, Suite 1620, Chicago, Illinois XXXXX-XXXX, and his taxpayer identification number is XXX-XX-XXXX. resides at 2628 South Des Plaines Avenue, North Riverside, Illinois 60545, and his taxpayer identification number is XXX-XX-XXXX. Benedict resides at 2130 Common Riding Way, Inverness, Illinois 60067, and his taxpayer identification number is XXX-XX-XXXX. ![]() Plaintiff Marian Benedict resides at 340 Hager Lane, Glenview, Illinois 60025, and her taxpayer identification number is XXX-XX-XXXX. Now being fully apprised, and for good cause appearing, the Court hereby enters the following Opinion and Order.ฤก. ![]() The Court took the matter under advisement. The parties stipulated to the facts, offered into evidence joint exhibits, presented written and oral legal arguments, and submitted the case to the Court for decision. Lusty appeared on behalf of the United States. Gordon Hansen *1534 appeared on behalf of plaintiff taxpayers. This tax case came on for a bench trial in the United States District Court for the District of Utah before the Honorable Dee Benson on September 7, 1994. ![]() Matheson, Jr., Salt Lake City, UT, for defendant. ![]() Roche, Parsons, Behle & Latimer, Salt Lake City, UT, for plaintiffs.
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