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U.S. v. NUTTALL

Civ. A. No. 87-541-JLL.

713 F.Supp. 132 (1989)

UNITED STATES of America, Plaintiff, v. David A. NUTTALL, Defendant.

United States District Court, D. Delaware.

May 1, 1989.

Attorney(s) appearing for the Case

William C. Carpenter, Jr., U.S. Atty., and Kent A. Jordan, Asst. U.S. Atty., Wilmington, Del., and William S. Rose, Jr., Asst. Atty. Gen., Edward J. Snyder and Delores M. Dillmann, Attys., Tax Div., Dept. of Justice, Washington, D.C., of counsel, for plaintiff.

Thomas Stephen Neuberger, Wilmington, Del., and Peter Goldberger, Philadelphia, Pa., of counsel, for defendant.

MEMORANDUM OPINION

LATCHUM, Senior District Judge.

This marks the second occasion on which the Court is called upon to render an opinion on issues in this seemingly simple action to reduce federal tax assessments to judgment. Presently before the Court are plaintiff's motions: (1) for summary judgment (Docket Item ["D.I."] 25), and (2) for costs in obtaining personal service upon defendant (D.I. 24). Certain details of the Court's previous Opinion, which...

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