Barto v. United States

OPINION AND ORDER REGARDING THE PARTIES’ CROSS-MOTIONS FOR SUMMARY JUDGMENT

ROSEN, District Judge.

I. INTRODUCTION

This luxury tax refund case is before the Court on the parties’ Cross-Motions for Summary Judgment. The parties are in agreement that there is no genuine issue of material fact in this case, and resolution of this matter involves only the legal issue of whether a legally cognizable binding contract existed before September 30, 1990 between Plaintiff Robert Barto, as purchaser, and Estate Motors, Ltd., as seller, for the purchase of a new 1991 Mercedes-Benz 500SL automobile.

Having…