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NORIEGA & ALEXANDER v. U.S.

No. CV-F-93-5160 REC.

859 F.Supp. 406 (1994)

NORIEGA & ALEXANDER, Plaintiff, v. UNITED STATES of America, et al., Defendant.

United States District Court, E.D. California.

May 17, 1994.

Attorney(s) appearing for the Case

Craig Arthur Edmonston, Noriega and Alexander, Bakersfield, CA.

Robert M. Twiss, U.S. Atty., Sacramento, CA.

Diana P. Nowezki, U.S. Dept. of Justice Trial Atty., Tax Div., Washington, DC.

William Landro Carter, California State Atty. Gen., Sacramento, CA.

Brett L. Price, Bakersfield, CA.

ORDER RE UNITED STATES' MOTION FOR SUMMARY JUDGMENT

COYLE, Chief Judge.

On April 18, 1994, the court conducted further oral argument in connection with the United States' Motion for Summary Judgment. The court had heard the motion on January 31, 1994 and ordered additional briefing on February 8, 1994.1

Upon due consideration of the written and oral arguments of the parties and the record herein, the court grants this...

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