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FACQ v. U.S.

No. C03-3851C.

363 F.Supp.2d 1288 (2005)

Jean-Remy FACQ and Jennifer Huff Facq, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, W.D. Washington, At Seattle.

January 6, 2005.

Attorney(s) appearing for the Case

Brian Gary Isaacson, Isaacson Law Firm, Don Paul Badgley, Duncan Calvert Turner, Badgley Mullins Law Group, Seattle, WA, for Plaintiffs.

Robert Patrick Brouillard, US Attorney's Office, Seattle, WA, W. Carl Hankla, US Department of Justice Tax Division, Washington, DC, for Defendant.

ORDER

COUGHENOUR, District Judge.

I. INTRODUCTION

This matter has come before the Court on the parties' cross-motions for summary judgment. Having carefully considered the papers filed by the parties in support of and in opposition to the motions, the Court has determined that no oral argument shall be necessary. Defendant's motion is hereby GRANTED for the reasons that follow.

II. BACKGROUND...

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