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FOODSERVICE AND LODGING INSTITUTE, INC. v. REGAN

Civ. A. No. 84-0184.

583 F.Supp. 1018 (1984)

FOODSERVICE AND LODGING INSTITUTE, INC., Plaintiff, v. Donald T. REGAN, Secretary of the Treasury and Roscoe L. Egger, Commissioner of Internal Revenue, Defendants.

United States District Court, District of Columbia.

April 5, 1984.

Attorney(s) appearing for the Case

Thomas W. Power, Robert D. McDonald, Thomas A. Cocciardi, Power & McDonald, Washington, D.C., for plaintiff.

Robert L. Gordon, Tax Div., Civil Trial Section, U.S. Dept. of Justice, Washington, D.C., for defendants.

MEMORANDUM OPINION

THOMAS F. HOGAN, District Judge.

I. INTRODUCTION

This matter is before the Court on plaintiff Foodservice and Lodging Institute, Inc.'s ("Foodservice") motion for preliminary injunction, defendants' motion to dismiss, and the respective oppositions thereto. At the hearing of these matters on February 27, 1984, the parties agreed and the Court orally ordered sua sponte that the parties' pleadings be treated as cross-motions...

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