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SHOTGUN DELIVERY, INC. v. U.S.

No. C-98-4835 SC.

85 F.Supp.2d 962 (2000)

SHOTGUN DELIVERY, INC., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, N.D. California.

January 20, 2000.

Attorney(s) appearing for the Case

Dennis L. Perez, Steven D. Blanc, Hochman Salkin, Rettig, Toscher & Perez, Beverly Hills, CA, for Shotgun Delivery Inc., plaintiff.

Thomas E. Moore, III, U.S. Dept of Justice Torts, Civil Division, San Francisco, CA, Jay R. Weill, U.S. Attorney's Office, Tax Division, San Francisco, CA, for United States of America, defendant.

ORDER RE UNITED STATES' MOTION FOR SUMMARY JUDGMENT

CONTI, Senior District Judge.

I. INTRODUCTION

In the above-captioned case, Plaintiff Shotgun Delivery, Inc., ("Shotgun") brings an action against Defendant United States of America ("United States"), for the recovery of internal revenue taxes which it claims have been wrongfully assessed and collected. The United States has filed a counterclaim against Shotgun to reduce this...

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