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BROWNING-FERRIS INDUSTRIES, INC. v. U.S.

No. CIV.00-440-PHX-SMM.

233 F.Supp.2d 1223 (2002)

BROWNING-FERRIS INDUSTRIES, INC., a Delaware corporation, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Arizona.

July 29, 2002.

Attorney(s) appearing for the Case

Paul James Mooney, David Michael Call, Fennemore Craig PC, Phoenix, AZ, Nancy T. Bowen, William S. Lee, Stephen A. Kuntz, Fulbright & Jaworski, LLP, Houston, TX, for plaintiff.

Brian J. Feldman, John B. Snyder, III, U.S. Dept. of Justice, Tax Div., Washington, DC, Paul Kipp Charlton, U.S. Attorney's Office, Phoenix, AZ, for defendant.

ORDER

McNAMEE, Chief Judge.

Pending before the Court are Defendant's Motion for Summary Judgment (Doc. # 52) and Plaintiff's Cross-Motion for Summary Judgment (Doc. # 53). After considering the arguments raised by the parties in their briefing and in oral argument, the Court now issues the following ruling.

BACKGROUND

During the fiscal year ending September 30, 1989 ("fiscal 1989"), Plaintiff Browning-Ferris Industries, Inc. ("Plaintiff...

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