Legal Opinion
Kelver v. United States
District Court, D. Colorado
Decided November 18, 1997No. CIV. A. 94-WM-614Published
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
MILLER, District Judge.
This matter is before me on the government’s motion for summary judgment. For the reasons set forth below, the motion is granted.
Background
William Kelver and Richard Lotz were the officers, directors and shareholders of Media Acquisitions, Inc. (“MA”) throughout its entire existence. Mr. Kelver owned 48% of MA’s stock. Mr. Lotz owned 49% of the company’s stock. The remaining 3% of the stock was never issued. Mr. Kelver, Mr. Lotz and an attorney who had handled the incorporation of MA constituted the board of directors. Mr. Kelver served as…
2Cases cited7 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Belinda MARTIN, Plaintiff-Appellant, v. NANNIE AND THE NEWBORNS, INC.; Business Solutions, Inc.; Larry D. Gudgel, Defendants-AppelleesCourt of Appeals for the Tenth Circuit · 1993
- John O. Denbo, Plaintiff-Counterclaim v. United States of America, Defendant-Counterclaim v. Robert B. Allred, CounterclaimCourt of Appeals for the Tenth Circuit · 1993
- Donald P. Taylor v. Internal Revenue ServiceCourt of Appeals for the Tenth Circuit · 1995
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