Express Oil Change, Inc., Plaintiff-appellee, v. United States of America, Defendant-appellant, 162 F.3d 1290 (11th Cir. 1998)
Annotate this CaseSarah K. Knutson, Kenneth L. Greene, Annette M. Wietecha, U.S. Dept. of Justice, Tax Div., Washington, DC, for Defendant-Appellant.
C. Fred Daniels, Jimmy G. McLaughlin, Birmingham, AL, for Plaintiff-Appellee.
Appeal from the United States District Court for the Northern District of Alabama (No. CV-95-B-1612-S); Sharon Lovelace Blackburn, Judge.
Before COX, CARNES and HULL, Circuit Judges.
PER CURIAM:
This case is affirmed for the reasons stated in the district court's thorough and well-reasoned order dated September 30, 1996, and cited as 25 F. Supp. 2d 1313 (N.D. Ala. 1996).
AFFIRMED.
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