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ABU-AWAD v. U.S.

No. Civ.A. H-02-2068.

294 F.Supp.2d 879 (2003)

Naman ABU-AWAD d/b/a Stat Physical Therapy, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, S.D. Texas.

August 14, 2003.

Attorney(s) appearing for the Case

John H. Polk, Attorney at Law, Houston, TX, for plaintiffs.

Cynthia E. Messersmith, Christopher R. Egan, US Dept. of Justice, Dallas, TX, for defendant.

MEMORANDUM AND ORDER

CRONE, United States Magistrate Judge.

I. Introduction

Pending before the court is Defendant United States of America's ("United States") Motion to Dismiss or for Summary Judgment (# 12). The United States, on behalf of the Commissioner of the Internal Revenue Service ("IRS"), seeks summary judgment on the complaint of Plaintiff Naman Abu-Awad ("Awad"), doing business as Stat Physical Therapy ("Stat"), challenging a...

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