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SHANNAHAN v. INTERNAL REVENUE SERVICE

Case No. C08-0452JLR.

680 F.Supp.2d 1270 (2010)

William P. SHANNAHAN, Plaintiff, v. INTERNAL REVENUE SERVICE, Defendant.

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

January 4, 2010.

Attorney(s) appearing for the Case

David John Lenci, Michael K. Ryan, Samuel R. Castic, K & L Gates LLP, Seattle, WA, for Plaintiff.

Nicole Maria Elliott, Washington, DC, Carmen M. Banerjee, Department of Justice, Washington, DC, Robert Patrick Brouillard, US Attorney's Office, Seattle, WA, for Defendant.

THIRD ORDER ON DEFENDANT'S MOTION FOR SUMMARY JUDGMENT AND ORDER DENYING PLAINTIFF'S MOTION FOR SUMMARY JUDGMENT

JAMES L. ROBART, District Judge.

I. INTRODUCTION

This matter comes before the court for a third time on Defendant Internal Revenue Service's ("IRS") motion for summary judgment (Dkt. # 32) and for the first time on Plaintiff William P. Shannahan's motion for summary judgment (Dkt. # 58). Previously, this court twice determined that the...

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