EXPRESS OIL CHANGE, INC. v. U.S.

No. CV-95-B-1612-S.

25 F.Supp.2d 1313 (1996)

EXPRESS OIL CHANGE, INC., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, N.D. Alabama, Southern Division.

September 30, 1996.


Attorney(s) appearing for the Case

C. Fred Daniels, Jimmy G. McLaughlin, Dominick Fletcher Yeilding Wood & Lloyd, Birmingham, AL, for Plaintiff.

Caryl Privett, Sharon D. Simmons, U.S. Attorney's Office, Birmingham, AL, D. Wayne Rogers Jr., Gleissner Stallings & Rogers, Birmingham, AL, Cynthia Lewis Stier, U.S. Department of Justice, Tax Division, Washington, DC, for Defendant.


MEMORANDUM OPINION

BLACKBURN, District Judge.

Currently before the court are cross motions for summary judgment as to all claims asserted by plaintiff. Upon consideration of the record, the submissions of the parties, the argument of counsel, and the relevant law, the court is of the opinion that plaintiff's motion for summary judgment is due to be granted and that defendant's motion for summary judgment is due to be denied.1

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