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ENBRIDGE ENERGY CO., INC. v. U.S.

Civil Action No. H-06-657.

553 F.Supp.2d 716 (2008)

ENBRIDGE ENERGY COMPANY, INC. and Enbridge Midcoast Energy, L.P. f/k/a Enbridge Midcoast Energy, Inc. f/k/a Midcoast Energy Resources, Inc., Plaintiffs v. UNITED STATES of America, Defendant.

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

March 31, 2008.

Attorney(s) appearing for the Case

Karl Scherrak Stern, Vinson & Elkins, Houston, TX, for Plaintiffs.

David B. Coffin, Dept of Justice, Tax Division, Dallas, TX, for Defendant.

OPINION AND ORDER

MELINDA HARMON, District Judge.

Pending before the court in this federal tax suit are cross motions for summary judgment filed by the Plaintiffs (Doc. 24) and the Defendant (Doc. 23). Having considered these motions, the responses and replies thereto, the complete record before the court, and all applicable legal standards, and for the reasons articulated below, the court DENIES Plaintiffs' motion for summary judgment; and GRANTS...

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