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CHAMBERLAIN v. U.S.

No. Civ.A. 02-2473.

286 F.Supp.2d 764 (2003)

Chad Anthony CHAMBERLAIN, et al., v. UNITED STATES of America.

United States District Court, E.D. Louisiana.

September 30, 2003.

Attorney(s) appearing for the Case

William Alexander Porteous, III, Porteous, Hainkel & Johnson, New Orleans, LA, for Plaintiffs.

John M. Bilheimer, U.S. Dept. of Justice, Tax Division, Washington, DC, for Defendant.

ORDER & REASONS

FALLON, District Judge.

Before the Court are the parties cross motions for summary judgment which were set for hearing with oral argument on Wednesday, September 3, 2003 at 9:00 a.m. For the following reasons, the plaintiffs' motion for summary judgment is hereby DENIED and the defendant's motion for summary judgment is hereby GRANTED.

BACKGROUND:

This tax refund suit was brought by Chad Chamberlain through his...

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