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LENCYK v. I.R.S.

No. EP-03-CA-0219-PRM.

384 F.Supp.2d 1028 (2005)

John A. LENCYK, Plaintiff, v. INTERNAL REVENUE SERVICE, Defendant/Third-Party Plaintiff, v. Richard L. Ortiz, Third-Party Defendant.

United States District Court, W.D. Texas, El Paso Division.

March 29, 2005.

Attorney(s) appearing for the Case

Rene Ordonez, Rodolfo Mata, Delgado, Acosta, Braden & Jones, P.C., El Paso, TX, for Plaintiff.

David P. Leeper, El Paso, TX, for Third-Party Defendant.

MEMORANDUM OPINION

MARTINEZ, District Judge.

On this day, the Court considered the following submissions in the above-captioned cause: (1) Richard L. Ortiz's ("Ortiz") "[First] Motion for Summary Judgment," filed on September 10, 2004; (2) Internal Revenue Service's ("IRS") "Response in Opposition to Richard Ortiz's [First] Motion for Summary Judgment and Brief," filed on September 23, 2004; (3) Ortiz...

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