District Court, S.D. Mississippi January 20, 2004, 1:03-cv-00367 (Harrigill v. United States)

OPINION AND ORDER

BARBOUR, District Judge.

This cause is before the Court on the Motion for Summary Judgment of Defendant United States of America (hereinafter “IRS”

1

). Having considered the Motion and Response, as well as supporting and opposing authority, the Court finds that the Motion for Summary Judgment is not well taken and should be denied.

I.