Florida Progress Corp. v. United States

ORDER

ADAMS, District Judge.

Before this Court are Defendant’s Motion for Summary Judgment (Dkt.32) and Plaintiffs Motion for Partial Summary Judgment as to Liability (Dkt.36). This action is primarily an action for refund of federal income taxes paid by Plaintiff for the years 1982 through 1985. Additionally, Defendant seeks to reopen Plaintiffs tax returns for the years 1976 through 1981 to assess further federal income taxes. This Court, having considered the facts and the arguments of counsel and being otherwise fully advised, hereby grants in part (as to the years 1982 through 1985), and…