United States v. Sinton Dairy Foods Co., Inc.

MEMORANDUM OPINION AND ORDER

BABCOCK, District Judge.

Plaintiff United States of America (the government) brings this action to recover $592,838 in tax refunds. The refund checks were payable to Sinton Food Companies, Inc. (Old Sinton), but were cashed by defendant Sinton Dairy Foods Company, Inc. (New Sinton). A hearing on the parties’ cross motions for summary judgment was held September 20, 1991. For the reasons stated below, the government’s motion is granted and New Sinton’s motion is denied.

I

Summary judgment is appropriate when there is no genuine issue of material fact and the moving…