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ESTATE OF SMITH v. U.S.

No. Civ.A. H-02-2046.

300 F.Supp.2d 474 (2004)

THE ESTATE OF Louis R. SMITH, Plaintiff, v. UNITED STATES of America, Defendants.

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

January 16, 2004.

Attorney(s) appearing for the Case

E. Frank Earley, III, Richard C. Shanks, Shanks and Earley, LLP, Houston, Texas for Plaintiff.

Michelle C. Johns, United States Department of Justice, Tax Division, Dallas, Texas for Defendant.

ORDER

HITTNER, District Judge.

Pending before the Court is Defendant's Motion for Summary Judgment (Document # 13). Having considered the motion, submissions, and applicable law, the Court determines that the motion should be granted.

I. INTRODUCTION

Plaintiff John David Smith, Executor of the Estate of Louis R. Smith, Deceased, ("the Estate") brought the instant suit against Defendant United States of America seeking a refund...

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