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BILZERIAN v. U.S.

No. 94-942-CIV-T-17E.

887 F.Supp. 1509 (1995)

Paul A. BILZERIAN, and Terri L. Steffen, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, M.D. Florida, Tampa Division.

May 22, 1995.

Attorney(s) appearing for the Case

B. Gray Gibbs, Gibbs & Runyan, P.A., St. Petersburg, FL, for plaintiffs.

James B. Thompson, Jr., U.S. Dept. of Justice, Tax Div., Washington, DC, for defendant.

ORDER ON DEFENDANT UNITED STATES' MOTION FOR SUMMARY JUDGMENT

KOVACHEVICH, District Judge.

This cause comes before the Court on Defendant United States' Motion for Summary Judgment (Dkt. No. 15) and the opposition of the Plaintiff (Dkt. No. 20).

STANDARD OF REVIEW

A motion for summary judgment should only be entered where the moving party has sustained its burden of showing that there is no genuine issue of material fact in dispute...

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