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U.S. v. WATSON

No. H-98-1002.

102 F.Supp.2d 351 (1999)

UNITED STATES of America, Plaintiff v. Joseph L. WATSON, Defendant.

United States District Court, S.D. Texas, Houston Division.

August 9, 1999.

Attorney(s) appearing for the Case

Waymon G. BuBose, Dept. of Justice, Dallas, TX, for plaintiff.

Jon M. Wagner, Racusin and Wagner, Houston, TX, for defendant.

MEMORANDUM AND ORDER

ATLAS, District Judge.

This tax collection case is before the Court on cross-motions for summary judgment. Defendant James Watson filed a Motion for Partial Summary Judgment and Alternative Motion to Dismiss [Doc. # 18] ("Defendant's Motion"), to which Plaintiff United States of America filed a Response in opposition ("Plaintiffs Response") [Doc. # 20]. Plaintiff United States of America, Internal Revenue Service ("IRS"), filed...

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