Opinion
STEPHANIE YONEKURA, Acting United States Attorney, SANDRA R. BROWN, Assistant United States Attorney, Chief, Tax Division. THOMAS D. COKER, Assistant United States Attorney, Attorneys for Defendant United States of America.
SUMMARY JUDGMENT IN FAVOR OF UNITED STATES OF AMERICA
RONALD S.W. LEW, District Judge.
The defendant's motion for judgment came on for hearing before the Court, the Honorable Ronald S.W. Lew, United States District Judge, presiding.
After carefully considering the papers filed in support of and in opposition to the motion, all matters properly a part of the record, and good cause appearing therefor,
IT IS HEREBY ORDERED, ADJUDGED AND DECREED that defendant's motion for summary judgment is GRANTED.
IT IS FURTHER ORDERED, ADJUDGED AND DECREED that:
1. Plaintiff Amp Tree Service, Inc., is not entitled to a refund of federal income taxes for the year 2006; and
2. Plaintiff Amp Tree Service, Inc., takes nothing by its complaint.