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BRANCH INTERN. SERVICES, INC. v. U.S.

No. 94-75003.

905 F.Supp. 434 (1995)

BRANCH INTERNATIONAL SERVICES, INC., an Indiana Corporation, Charles L. Garavaglia, Mary Ann Garavaglia, B.I.S., Inc., a Michigan Corporation, and C & G Consultants, Inc., a Michigan Corporation, Plaintiffs, v. UNITED STATES of America and Internal Revenue Service, Defendants.

United States District Court, E.D. Michigan, Southern Division.

November 29, 1995.

Attorney(s) appearing for the Case

Joseph Falcone, Southfield, Michigan, for plaintiffs.

William Woodard, Asst. U.S. Attorney, Detroit, Michigan, for defendants.

OPINION AND ORDER REGARDING PLAINTIFFS' AND DEFENDANTS' MOTIONS FOR SUMMARY JUDGMENT

ROSEN, District Judge.

I. INTRODUCTION

Plaintiffs brought this action pursuant to 5 U.S.C. § 702, the provision of the Administrative Procedures Act ("APA") that grants the right to judicial review of an adverse agency action. Specifically, Plaintiffs seek this Court's review...

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