United States v. Grigsby

UNITED STATES DISTRICT COURT MIDDLE DISTRICT OF LOUISIANA UNITED STATES OF AMERICA CIVIL ACTION VERSUS LEONARD L. GRIGSBY, ET AL. NO. 19-00596-BAJ-SDJ RULING AND ORDER The United States seeks to recover a $576,756 tax refund (plus interest) paid to Defendants Leonard and Barbara Grigsby, which, allegedly, resulted from the Internal Revenue Service erroneously granting a $1.3 million research expenses tax credit to Defendants’ S-Corporation, Cajun Industries, LLC (“Cajun”). Now the Government moves for summary judgment (Doc. 64, the “Motion”), arguing that undisputed evidence establishes that…