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L & S INDUS. & MARINE, INC. v. U.S.

Civil No. 08-1251 (JNE/SRN).

633 F.Supp.2d 727 (2009)

L & S INDUSTRIAL & MARINE, INC., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Minnesota.

June 18, 2009.

Attorney(s) appearing for the Case

Thomas A. Forker, Esq., and Gordon P. Heinson, Esq., Fabyanske Westra Hart & Thomson, PA, appeared for Plaintiff L & S Industrial & Marine, Inc.

Michael R. Pahl, Esq., U.S. Department of Justice, Tax Division, appeared for Defendant United States of America.

ORDER

JOAN N. ERICKSEN, District Judge.

L & S Industrial & Marine, Inc. (L & S), brings this action against the United States of America, seeking a refund of certain taxes paid and "an order requiring the IRS to abate [certain] unpaid assessments." The government counterclaimed, seeking a judgment in the amount of the unpaid assessments. The case is before the Court on L & S's Motion for Summary Judgment. For the reasons set forth below,...

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