Se Prop. Holdings, LLC v. Unified Recovery Grp., LLC

CARL J. BARBIER, UNITED STATES DISTRICT JUDGE

Before the Court are a Motion for Summary Judgment (Rec. Doc. 106) filed by SE Property Holdings, LLC ("SEPH"), and a Motion for Summary Judgment (Rec. Doc. 110) filed by the United States of America (the "IRS"). These are cross motions for summary judgment and, as is often the case, many of the arguments made therein are duplicative with the substance of the parties' opposition and reply briefs. Considering the cross motions, the memoranda, the record, and the law, the court finds that partial summary judgment should be granted in favor of SEPH.

FAC…