Opinion
Case No. 8:02-bk-11691-MGW, Adv. Pro. No. 04-362.
December 22, 2004
Douglas N. Menchise, Trustee, Clearwater, Florida.
U.S. Trustee, Tampa, Florida.
Germaine Bose Oliver, Oldsmar, FL, Attorney for Debtor.
Richard M. Dauval, Esquire, Tampa, FL, for Debtor's Attorney.
Philip Doyle, Esq., Trial Attorney, Tax Division, U.S. Department of Justice, Washington, D.C.
Paul I. Perez, Esq., United States Attorney, Tampa, FL.
United States Attorney, Attn: Civil Processing Clerk, Tampa, Florida.
ORDER GRANTING MOTION FOR SUMMARY JUDGMENT FILED BY TRUSTEE AND DENYING MOTION FOR SUMMARY JUDGMENT FILED BY UNITED STATES OF AMERICA
THIS CASE came on before the Court on December 2, 2004 upon the Motion for Summary Judgment filed by the Trustee, as well as the Motion for Summary Judgment filed by the United States of America and, for the reasons stated orally in open court and recorded on the record, it is accordingly
ORDERED, ADJUDGED AND DECREED that the Motion for Summary Judgment filed by the United States of America is hereby denied and that the Motion for Summary Judgment filed by the Trustee is hereby granted. The Court hereby reserves jurisdiction to determine entitlement and amount, if any, of pre-judgment interest and court costs. The Court will enter a separate final judgment.
DONE AND ORDERED.