Opinion
Civil No. CV-S-03-1604 JCM (PAL).
January 21, 2005
DANIEL BOGDEN, United States Attorney, District of Nevada, Lloyd D. George Federal Courthouse, Las Vegas, Nevada.
VIRGINIA CRONAN LOWE, Trial Attorney. Tax Division, U.S. Department of Justice, Washington, D.C.
ORDER GRANTING UNITED STATES' MOTION FOR SUMMARY JUDGMENT
This matter came before the Court on the United States' motion for summary judgment, and after a hearing on January 13, 2005, the Court finds that the Internal Revenue Service's November 26, 2003 Notice of Determination was not an abuse of discretion.
IT IS THEREFORE ORDERED, ADJUDGED AND DECREED that the United States' motion for summary judgment is granted.