C.M. Thibodaux Co. v. United States
District Court, E.D. Louisiana
1Opinion of the Court
WICKER, District Judge.
Cross motions for summary judgment were heard by the Court on an earlier date. After considering the briefs and arguments of counsel, the applicable law and for reasons which follow, the Court GRANTS the defendant’s motion for summary judgment; the Court DENIES the plaintiff's motion for summary judgment.
Summary judgment is appropriate when:
the pleadings, depositions, answers to interrogatories, and admissions on file, together with the affidavits, if any, show that there is no genuine issue as to any material fact and that the moving party is entitled to a judgment as…
2Cases cited18 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Helvering v. CliffordSupreme Court of the United States · 1940
- Helvering v. HorstSupreme Court of the United States · 1940
- Burnet v. HarmelSupreme Court of the United States · 1932
- Corliss v. BowersSupreme Court of the United States · 1930
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3Cited by2 opinions
- The C.M. Thibodaux Co., Ltd. v. United StatesCourt of Appeals for the Fifth Circuit · 1990
- Mathews v. Comm'rUnited States Tax Court · 2010