MIDDLETON v. U.S.

Civ. A. No. 91-1011-RV-M.

822 F.Supp. 1549 (1993)

Theo F. MIDDLETON and Mary Knox Middleton, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, S.D. Alabama, S.D.

February 25, 1993.


Attorney(s) appearing for the Case

E. Watson Smith, Alan C. Christian, Mobile, AL, for plaintiffs.

Scott J. Crosby, U.S. Dept. of Justice, Tax Div., Washington, DC, for defendant.


ORDER

VOLLMER, District Judge.

This cause is before this Court on the plaintiffs' motion for summary judgment (tab 9) and the defendant's opposition to plaintiffs' motion and cross motion for summary judgment (tab 12).

On a motion for summary judgment, pursuant to Rule 54, Federal Rules of Civil Procedure, the Court must decide whether there are any genuine issues of material fact and whether the moving party is entitled to judgment as a matter...

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