CARTER TRUST EX REL. FORTSON v. U.S.

No. 4:02-CV-154-A.

256 F.Supp.2d 536 (2003)

The Mattie K. CARTER TRUST, by Benjamin J. FORTSON, Jr., Trustee, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, N.D. Texas, Fort Worth Division.

April 11, 2003.


Attorney(s) appearing for the Case

Robert C. Grable; Kelly Hart & Hallman, Fort Worth, TX, for plaintiff.

Manuel P. Lena, Jr.; U.S. Department of Justice, Dallas, TX, for defendant.


MEMORANDUM OPINION and ORDER

MCBRYDE, District Judge.

Before the court for consideration are a motion for partial summary judgment filed by defendant, United States of America (Internal Revenue Service ["IRS"]), and a motion for summary judgment filed by plaintiff, the Mattie Carter Trust ("Carter Trust"), by Benjamin J. Fortson, Jr. ("Fortson"), Trustee. The court, after having reviewed the motions, responses thereto, Carter Trust's reply...

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