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BRADLEY FACTOR, INC. v. U.S.

No. 95-1147-CIV-T-17E.

86 F.Supp.2d 1140 (2000)

The BRADLEY FACTOR, INC., Plaintiff, v. UNITED STATES of America, Department of Treasury, Internal Revenue Service, Joseph A. Spicola, as Trustee for Medical Resources International, Inc., a dissolved Florida corporation, and Southern Commerce Bank, Defendants.

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

February 8, 2000.

Attorney(s) appearing for the Case

Peter L. Pollock, Jr., Akerman, Senterfitt & Eidson, P.A., Orlando, FL, Catherine Peek McEwen, Akerman, Senterfitt & Eidson, P.A., Tampa, FL, for Bradley Factor Inc., plaintiff.

Susan R. Waldron, U.S. Attorney's Office, Tampa, FL, John A. Galotto, U.S. Dept. of Justice, Tax Div., Washington, DC, for U.S., defendant.

Hale A. Sandridge, Fowler, White, Gillen, Boggs, Villareal & Banker, P.A., Tampa, FL, for Joseph A. Spicola, as Trustee for Medical Resources Intern., Inc., a dissolved Florida corp., defendant.

Ronald Henry Trybus, Kass, Shuler, Solomon, Spector, Foyle & Singer, P.A., Tampa, FL, for Southern Commerce Bank, defendant.

ORDER ON DEFENDANT SOUTHERN COMMERCE BANK'S MOTION FOR SUMMARY JUDGMENT AND PLAINTIFF'S MOTION FOR PARTIAL SUMMARY JUDGMENT

KOVACHEVICH, Chief Judge.

This cause is before the Court on the Motion for Summary Judgment of Defendant Southern Commerce Bank as to Count III of Plaintiffs Complaint (Dkt.54), Memorandum of Law (Dkt.55), and Plaintiff's Opposition (Dkt.65). The Court also has for consideration Plaintiff's Motion for Partial Summary Judgment...

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