Free Cross Motion [Dispositive] - District Court of Federal Claims - federal

Case 1:05-cv-01071-SGB

Document 21

Filed 12/28/2006

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IN THE UNITED STATES COURT OF FEDERAL CLAIMS No. 05-1071 T (Judge Susan G. Braden) __________ DANIEL D. PIERCE AND HENDY J. LUND, Plaintiffs v. UNITED STATES, Defendant __________ DEFENDANT'S CROSS-MOTION FOR SUMMARY JUDGMENT __________

Pursuant to RCFC 56, defendant, the United States, moves this Court for summary judgment in its favor, dismissing the claims of plaintiffs, Daniel S. Pierce and hendy J. Lund, with prejudice. As set forth in the accompanying Memorandum in Support of the Defendant's CrossMotion for Summary Judgment and in Opposition to Plaintiff's Motion for Summary Judgment and on the basis of the facts set forth in the Defendant's Proposed Findings of Uncontroverted Fact, the Plaintiff's Proposed Findings of Uncontroverted Fact, the Defendant's Response to Plaintiff's Proposed Findings of Uncontroverted Fact, and the declarations of Benjamin King and Hendy Lund, there are no genuine disputes of material fact. Plaintiffs, as a matter of law, are not

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Case 1:05-cv-01071-SGB

Document 21

Filed 12/28/2006

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entitled to any refund of income tax for the period in issue; and defendant, as a matter of law, is entitled to judgment in its favor dismissing the complaint. WHEREFORE, the defendant moves that the Court grant its cross-motion for summary judgment and dismiss the claims of plaintiffs in the above-captioned case with prejudice.

Respectfully submitted, s/Benjamin C. King, Jr. BENJAMIN C. KING, JR. Attorney of Record U.S. Department of Justice Tax Division Court of Federal Claims Section Post Office Box 26 Ben Franklin Post Office Washington, D.C. 20044 (202) 307-6506 EILEEN J. O'CONNOR Assistant Attorney General DAVID GUSTAFSON Acting Chief, Court of Federal Claims Section STEVEN I. FRAHM Assistant Chief s/Steven I. Frahm Of Counsel December 28, 2006

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2122806.1