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U.S. v. COASTAL UTILITIES INC.

No. 07-12484.

514 F.3d 1184 (2008)

UNITED STATES of America, Plaintiff-Appellee, v. COASTAL UTILITIES, INC., Defendant-Appellant.

United States Court of Appeals, Eleventh Circuit.

January 23, 2008.

Attorney(s) appearing for the Case

Philip C. Cook, Timothy L. Fallaw, Alston & Bird, LLP, Atlanta, GA, for Defendant-Appellant.

Francesca U. Tamami, Steven W. Parks, Richard Farber, U.S. Dept. of Justice, Tax Div., Washington, DC, for U.S.

Before HULL and PRYOR, Circuit Judges, and MOORE, District Judge.

PER CURIAM:

After review and oral argument, the Court affirms the district court's grant of Plaintiff-Appellee United States of America's motion for summary judgment and its denial of Defendant-Appellant Coastal Utilities, Inc.'s motion for summary judgment for the reasons outlined in the district court's thorough and well-reasoned order, published at United States v. Coastal Utilities, Inc., 483 F.Supp.2d 1232 (S.D...

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