Maxxam Group Inc. v. United States

MEMORANDUM AND ORDER

CRONE, United States Magistrate Judge.

Pending before the court is Plaintiff MAXXAM Group, Inc.’s (“MGI”) Motion for Partial Summary Judgment (# 5). MGI seeks partial summary judgment against the United States of America on behalf of the Internal Revenue Service (“IRS”) on its claim that it appropriately applied single-item treatment to inventory acquired in a stock purchase and its replacement inventory-

Having reviewed the motion, the submissions of the parties, the pleadings, and the applicable law, this court is of the opinion that the plaintiffs motion for partial…