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LAMBERT'S NURSERY AND LANDSCAPING, INC. v. U.S.

No. 89-4298.

894 F.2d 154 (1990)

LAMBERT'S NURSERY AND LANDSCAPING, INC., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

February 12, 1990.

Attorney(s) appearing for the Case

John R. Halliburton, Asst. U.S. Atty., Joseph S. Cage, Jr., Shreveport, La., David N. Crapo, Atty., U.S. Dept. of Justice, Michael J. Roach, Gary R. Allen, Chief, and David I. Pincus, Appellate Section, Tax Div., Dept. of Justice, Washington, D.C., for defendant-appellant.

M. Thomas Arceneaux, Shreveport, La., for plaintiff-appellee.

Before CLARK, Chief Judge, RUBIN and WILLIAMS, Circuit Judges.

CLARK, Chief Judge:

I.

The Internal Revenue Service ("IRS" or "the Service") appeals a final judgment of the district court in favor of taxpayer Lambert's Nursery and Landscaping, Inc. in a cause tried before Magistrate Roy S. Payne by consent. We affirm.

II.

Cardis Lambert operated a landscaping service through the tax years pertinent to this suit (1981-83). Previous to its incorporation in 1976, Lambert owned and operated the business...

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