Mattie K. Carter Trust Ex Rel. Fortson v. United States

MEMORANDUM OPINION and ORDER

MCBRYDE, District Judge.

Before the court for consideration are a motion for partial summary judgment filed by defendant, United States of America (Internal Revenue Service [“IRS”]), and a motion for summary judgment filed by plaintiff, the Mattie Carter Trust (“Carter Trust”), by Benjamin J. Fortson, Jr. (“Fortson”), Trustee. The court, after having reviewed the motions, responses thereto, Carter Trust’s reply, the summary judgment evidence, and applicable authorities, concludes that IRS’ motion should be denied, and that Carter Trust’s motion should be granted.

I

Und…