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QUIST v. WIESENER

No. 3:03-CV-100.

327 F.Supp.2d 890 (2004)

Catherine F. QUIST, Clerk of Knox County General Sessions Court, Plaintiff, v. Leon WIESENER, United States of America, the Internal Revenue Service, Defendants.

United States District Court, E.D. Tennessee, at Knoxville.

June 18, 2004.

Attorney(s) appearing for the Case

Martha H. McCampbell, Office of Knox County Law Director, Knoxville, TN, for Plaintiff.

Jennifer L. Best, Washington, DC, Lawrence P. Leibowitz, Pamela P. Gibson, Rebecca G. Bond, Leibowitz & Cohen, Knoxville, TN, for Defendants.

MEMORANDUM OPINION

PHILLIPS, District Judge.

The United States of America has moved for summary judgment [Doc. 12], to which defendant Leon Wiesener (Wiesener) has responded [Doc. 18]. Wiesener has also moved for summary judgment [Doc. 14], which the United States has opposed [Doc. 17]. For the reasons discussed below, the court finds in favor of the United States.

FACTS

On January 31, 2000 and April 17, 2000, the Internal...

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