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DUNN & CLARK, P.A. v. C.I.R. FOR AND ON BEHALF OF U.S.

No. CV 93-0108-E-EJL.

853 F.Supp. 365 (1994)

DUNN & CLARK, P.A., Plaintiff, v. COMMISSIONER OF INTERNAL REVENUE SERVICE for and on Behalf of the UNITED STATES of America, Defendant.

United States District Court, D. Idaho.

March 25, 1994.

Attorney(s) appearing for the Case

Robin Dunn, Dunn & Clark, pro se.

Betty H. Richardson, U.S. Atty., Boise, ID, Keith P. Duet, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, DC, for defendant.

MEMORANDUM DECISION AND ORDER

LODGE, Chief Judge.

PROCEDURAL BACKGROUND

Pending before this court is the Internal Revenue Service's ("IRS") Motion for Summary Judgment. Having fully reviewed the record herein in preparation for the hearing on this motion, the court finds that the facts and legal arguments are adequately presented in the briefs and record. Accordingly, in the interest of avoiding further delay, and because the court conclusively...

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