District Court, N.D. Georgia September 20, 1995, 4:94-cv-00234 (Abernethy v. Internal Revenue Service)

ORDER

HULL, District Judge.

This matter is before the Court on Plaintiffs Motion for Partial Summary Judgment [16-1] and Defendant’s Motion for Summary Judgment [17-1]. The parties agree that the principal facts are not in dispute and that their Motions present questions of law. After reviewing the record and hearing oral argument from counsel for the parties, the Court finds as follows.

I.