Ficken v. Internal Revenue Service (In Re Ficken)

ORDER ON CROSS-MOTIONS FOR SUMMARY JUDGMENT

HOWARD R. TALLMAN, Chief Judge.

This case comes before the Court on Plaintiffs’ Motion for Summary Judgment (Docket #20) filed on May 1, 2009; Defendant’s Motion for Summary Judgment filed May 1, 2009 (Docket # 22); the Defendant’s response filed May 18, 2009 (Docket # 24); and the Plaintiffs response filed June 8, 2009 (Docket #25). The Court is prepared to rule and hereby rules as follows.

Background

The parties have stipulated to the applicable facts. The Debtors/Plaintiffs, Kent and Roberta Ficken (“Fickens”), own a cattle farm in Eastern Colorado.…