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U.S. v. SUMMERS

Civil Action No. 02-1812.

254 F.Supp.2d 589 (2003)

UNITED STATES of America, Plaintiff, v. Hugh D. SUMMERS, Defendant.

United States District Court, E.D. Pennsylvania.

March 27, 2003.

Attorney(s) appearing for the Case

Charles M. Flesch, Christopher R. Zaetta, Washington, DC, for Plaintiff.

Gregory R. Noonan, Walfish & Noonan PC, Norristown, PA, Jerry Arthur Jewett, Fremont, OH, for Defendant.

MEMORANDUM

RUFE, Judge.

This is a civil action brought by the United States of America ("United States") to reduce to judgment federal tax assessments made against Defendant Hugh Summers for the years 1985, 1986, 1988, and 1989. Presently before the Court is the United States' Motion for Summary Judgment, Defendant Hugh Summers' Motion to Dismiss for Lack of Subject Matter Jurisdiction, and the United States' Motion to Dismiss Hugh Summers' Counterclaims...

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