C.M. THIBODAUX CO., LTD. v. U.S.

Civ. A. Nos. 88-1301, 88-4716.

723 F.Supp. 367 (1989)

The C.M. THIBODAUX CO., LTD. v. UNITED STATES of America.

United States District Court, E.D. Louisiana.

October 10, 1989.


Attorney(s) appearing for the Case

David Bruce Spizer, New Orleans, La., for plaintiff.

Steven Gremminger, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., and Eneid A. Francis, Asst. U.S. Atty., New Orleans, La., for U.S.


WICKER, District Judge.

Cross motions for summary judgment were heard by the Court on an earlier date. After considering the briefs and arguments of counsel, the applicable law and for reasons which follow, the Court GRANTS the defendant's motion for summary judgment; the Court DENIES the plaintiff's motion for summary judgment.

Summary judgment is appropriate when:

the pleadings, depositions, answers to interrogatories, and admissions on file, together...

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