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  5. 653 F.Supp. 664 (1987)
 

DELTA SAV. & LOAN ASS'N, INC. v. I.R.S.

Civ. A. No. 86-3685.

653 F.Supp. 664 (1987)

DELTA SAVINGS & LOAN ASSOCIATION, INC. v. INTERNAL REVENUE SERVICE.

United States District Court, E.D. Louisiana.

January 30, 1987.

Attorney(s) appearing for the Case

Ronald J. Vega, Gauthier, Murphy, Sherman, McCabe & Chehardy, Metairie, La., for plaintiff.

Eneid Francis, Asst. U.S. Atty., New Orleans, La., Steven Gremminger, Atty. Tax. Div., Dept. of Justice, Washington, D.C., for defendant.

ORDER & REASONS

CHARLES SCHWARTZ, JR., District Judge.

This matter is before the Court on defendant's, Internal Revenue Service ("I.R. S."), motion to dismiss or, in the alternative, for summary judgment of plaintiff's, Delta Savings and Loan ("Delta"), complaint. Delta seeks an increase in an I.R.S. redemption paid to Delta for property Delta bought at a sheriff's foreclosure sale.

Facts

The facts of this case are uncontested...

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