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UNITED STATES v. MASSEY

No. 83-6009.

568 F.Supp. 1369 (1983)

UNITED STATES of America, Plaintiff, v. W.L. MASSEY, Tax Collector, of Garland County, Arkansas, Defendant.

United States District Court, W.D. Arkansas, Hot Springs Division.

July 15, 1983.

Attorney(s) appearing for the Case

W. Asa Hutchinson, U.S. Atty., by Larry R. McCord, Asst. U.S. Atty., Fort Smith, Ark., for plaintiff.

Robert D. Ridgeway, Jr., Hot Springs, Ark., for defendant.

MEMORANDUM OPINION

OREN HARRIS, Senior District Judge.

In this civil action, the plaintiff, United States of America, seeks judgment in the amount of $53.25 from the defendant. A motion for summary judgment has been filed by the plaintiff. After a careful review of the motion, accompanying brief, and supporting affidavit, the Court has reached the conclusion that there is no genuine issue of material fact and that summary judgment is appropriate in this...

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