No. CV 94-0376-N-EJL.

923 F.Supp. 157 (1996)

UNITED STATES of America, Plaintiff, v. Marc D. ANDRA and Cheryl Andra, Defendants.

United States District Court, D. Idaho.

February 5, 1996.

Attorney(s) appearing for the Case

United States Attorney, Boise, Idaho, Jeffrey D. Snow, U.S. Department of Justice — Tax Division, Washington, D.C., for plaintiff.

Marc D. and Cheryl Andra, Hamilton, Montana, pro se.


LODGE, Chief Judge.


Pending before the court in the above-entitled matter is the plaintiff's Motion for Judgment on the Pleadings or in the alternative Motion for Summary Judgment (Dkt. No. 7). Having fully reviewed the record herein, the court finds that the facts and legal arguments are adequately presented in the briefs and record. Accordingly, in the interest of avoiding further delay, and because the...

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