Opinion
Case No. EDCV 14-01556-RSWL(RZx)
06-22-2015
AMP TREE SERVICE, Inc., a California Corporation, Plaintiff, v. UNITED STATES OF AMERICA, Defendant.
STEPHANIE YONEKURA Acting United States Attorney SANDRA R. BROWN Assistant United States Attorney Chief, Tax Division THOMAS D. COKER (SBN 136820) Assistant United States Attorney Federal Building, Suite 7211 300 North Los Angeles Street Los Angeles, California 90012 Telephone: (213) 894-2454 Facsimile: (213) 894-0015 E-mail: Thomas.coker@usdoj.gov Attorneys for Defendant United States of America
STEPHANIE YONEKURA
Acting United States Attorney
SANDRA R. BROWN
Assistant United States Attorney
Chief, Tax Division
THOMAS D. COKER (SBN 136820)
Assistant United States Attorney
Federal Building, Suite 7211
300 North Los Angeles Street
Los Angeles, California 90012
Telephone: (213) 894-2454
Facsimile: (213) 894-0015
E-mail: Thomas.coker@usdoj.gov
Attorneys for Defendant United States of America SUMMARY JUDGMENT IN FAVOR OF UNITED STATES OF AMERICA
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. DATED: 6/22/2015
RONALD S.W. LEW
RONALD S.W. LEW
United States District Judge
Presented By: STEPHANIE YONEKURA
Acting United States Attorney
SANDRA R. BROWN
Assistant United States Attorney
Chief, Tax Division
/s/_________
THOMAS D. COKER
Assistant United States Attorney
Attorneys for the United States