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ROCHA v. U.S.

No. CIV.00-72-HU.

200 F.Supp.2d 1236 (2002)

Steven ROCHA, Rocha Enterprises Inc. and Aloha Sheet Metal, Inc. Plaintiffs, v. UNITED STATES of America Defendant.

United States District Court, D. Oregon.

February 27, 2002.

Attorney(s) appearing for the Case

William D. Bailey, Lake Oswego, OR, for Plaintiffs.

Michael Mosman, United States Attorney, Portland, Jeremy N. Hendon, Trial Attorney, Tax Division, U.S. Department of Justice, Washington D.C., Jian H. Grant, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, DC, Kristine Olson, U.S. Attorney's Office, Portland, OR, for Defendant.

OPINION AND ORDER

HUBEL, United States Magistrate Judge.

This matter is before the court on defendant's second motion for summary judgment (# 50). For the following reasons, defendant's motion is granted in part and denied in part.

FACTUAL BACKGROUND

I. Rocha Enterprises, Inc. dba Portland Mechanical Systems

Plaintiff Rocha Enterprises, Inc. (REI) was a painting contractor solely owned and operated by plaintiff Steven Rocha (Rocha...

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