Trans-Serve, Inc. v. U.S.

Full title: TRANS-SERVE, INC. v. UNITED STATES of AMERICA

Court: United States District Court, W.D. Louisiana

Date published: Mar 31, 2004

CIVIL ACTION NO. 00-1017 (W.D. La. Mar. 31, 2004)

Opinion

CIVIL ACTION NO. 00-1017

March 31, 2004

ORDER

MAURICE HICKS, JR., District Judge

This matter is before the Court on the parties' cross motions for Partial Summary Judgment [Docs. 74 83] pursuant to Fed.R.Civ.P. Rule 56. Summary judgment is requested on the narrow issue of whether Plaintiff Trans-Serve is under common control with a carrier for the purposes of the Railroad Retirement Tax Act ( 26 U.S.C. § 3201 et seq.) and the Railroad Unemployment Repayment Tax Act ( 26 U.S.C. § 3321 et seq.).

After reviewing the entire record, the Court finds that there are no genuine issues of material fact in dispute, and that summary judgment is proper on these claims as a matter of fact and law.

Therefore:

IT IS ORDERED that Defendant IRS' Motion for Partial Summary Judgment [Doc. 74] shall be GRANTED;

IT IS FURTHER ORDERED that Plaintiff Trans-Serve's Cross Motion for Partial Summary Judgment [Doc. 83] is DENIED.