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MAXXAM GROUP INC. v. U.S.

Civ. A. H-94-3847.

897 F.Supp. 963 (1995)

MAXXAM GROUP INC., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, S.D. Texas.

September 7, 1995.

Attorney(s) appearing for the Case

Thomas M. Farrell, Solace Kirkland, Mayor, Day, Caldwell & Keeton, L.L.P., Houston, TX, Alan R. Friedman, Steven C. Todrys, Alvin D. Knott Kramer, Levin, Naftalis, Neaser, Kamin & Frankel, New York City, for plaintiff.

Manuel P. Lena, Jr., Dallas, TX, for defendant.

MEMORANDUM AND ORDER

CRONE, United States Magistrate Judge.

Pending before the court is Plaintiff MAXXAM Group, Inc.'s ("MGI") Motion for Partial Summary Judgment (# 5). MGI seeks partial summary judgment against the United States of America on behalf of the Internal Revenue Service ("IRS") on its claim that it appropriately applied single-item treatment to inventory acquired in a stock purchase and its replacement inventory.

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