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WILLIAMS v. U.S.

No. CIV.A. H-02-4075.

327 F.Supp.2d 720 (2004)

Anna Harris WILLIAMS, Plaintiff, v. UNITED STATES of America, Dana L. Monford, Individually and as Temporary Administrator of the Estate of Leslie H. Williams, Jr., Equitable Life Assurance Society, Dennis Beck, Ryan D. Williams, David Wayne Smith, and Mary Linda McCall, Defendants. v. Dana L. Monford, as Temporary Administrator of the Estate of Leslie H. Williams, Jr., Cross-claim Defendant.

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

June 10, 2004.

Attorney(s) appearing for the Case

Harold Norman May, May & McCreight LLP, Houston, TX, for Plaintiff and Counter-Defendant.

William S. Chesney, III, Frank Elmore et al, Michael J. Cenatiempo, Cenatiempo & Gardner, Jason B. Ostrom, Cenatiempo & Ditta LLP, Houston, TX, for Defendants, Cross-Defendant and Counter-Claimant.

Larry Miller Lesh, Locke Purnell Rain & Harrell, Dallas, TX, Gary F. Cerasuolo, Smith & Cerasuolo, LLP, Daniel F. Crowder, Attorney at Law, Houston, TX, Jack Morton Wilhelm, McCall & Ritchie, Austin, TX, for Defendants.

Jonathan L. Blacker, Attorney at Law, Dallas, TX, for Defendants, Cross-Claimant and Counter-Defendant.

MEMORANDUM AND ORDER

WERLEIN, District Judge.

Pending is Defendant/Cross-Claimant the United States of America's Motion for Summary Judgment (Document No. 46). After carefully considering the motion, response, reply and the applicable law, the Court concludes that the United States's motion should be granted.

I. Background

This is a tax liability case previously described in the Court's Memorandum and Order entered May 14...

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