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U.S. v. RIGLER

No. 4:11-cv-00204-JEG.

885 F.Supp.2d 923 (2012)

UNITED STATES of America, Plaintiff, v. Wilson F. RIGLER, and Iowa Department of Revenue, Defendants.

United States District Court, S.D. Iowa, Central Division.

August 16, 2012.

Attorney(s) appearing for the Case

Martin Morris Shoemaker , U.S. Dept. of Justice Civil Tax Division, Washington, DC for Plaintiff.

John M. Carter , Lead Attorney, Carter Law Firm, Carlsbad, CA, for Wilson F. Rigler.

Valencia V. McCown , AAG, Des Moines, IA, for Iowa Department of Revenue.

ORDER

JAMES E. GRITZNER, Chief Judge.

This matter is before the Court on a Motion for Summary Judgment brought by Plaintiff United States of America (the Government), which Defendant Wilson F. Rigler (Rigler) resists. The parties have not requested a hearing, and the Court finds a hearing is not necessary in the resolution of this matter. The matter is fully submitted and ready for disposition.

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