Paul Rochester Investment Co. v. United States

MEMORANDUM ORDER

FISH, District Judge.

This case is before the court on cross motions for summary judgment. The parties have agreed that all of the facts necessary to dispose of this case are undisputed; 1

After reviewing the motions and briefs of all parties, the court concludes that as a matter of law, there being no genuine issue for trial, the United States is entitled to judgment against plaintiff Paul Rochester Investment Co. (“Rochester”) and Rochester is entitled to judgment against defendant C & A Development Co. (“C & A Development”).

I. Background

A. Nature of the Case

This is a dispute…