514 F.3d 1184 (11th Cir. 2008), 07-12484, United States v. Coastal Utils., Inc.

Docket Nº:07-12484
Citation:514 F.3d 1184, 21 Fla.L.Weekly Fed. C 340
Opinion Judge:PER CURIAM:
Party Name:UNITED STATES OF AMERICA, Plaintiff-Appellee, v. COASTAL UTILITIES, INC., Defendant-Appellant
Attorney:For CSX Transportation, Inc., National Railroad Passenger Corporation (Amtrak), Appellants: Purcell, James W., Fulcher, Hagler, LLP, AUGUSTA, GA. For Appellant: Snell, Amy R., Fulcher Hagler, LLP, AUGUSTA, GA. For City of Garden City, GA, Appellee: O'Connor, Patrick T., Oliver, Maner & Gray, LLP,...
Judge Panel:Before HULL and PRYOR, Circuit Judges, and MOORE, District Judge. [*]
Case Date:January 23, 2008
Court:United States Courts of Appeals, Court of Appeals for the Eleventh Circuit
 
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Page 1184

514 F.3d 1184 (11th Cir. 2008)

21 Fla.L.Weekly Fed. C 340

UNITED STATES OF AMERICA, Plaintiff-Appellee,

v.

COASTAL UTILITIES, INC., Defendant-Appellant

No. 07-12484

United States Court of Appeals, Eleventh Circuit

January 23, 2008

         Appeal from the United States District Court for the Southern District of Georgia. D.C. Docket No. 04-00090-CV-WTM.

         For CSX Transportation, Inc., National Railroad Passenger Corporation (Amtrak), Appellants: Purcell, James W., Fulcher, Hagler, LLP, AUGUSTA, GA.

         For Appellant: Snell, Amy R., Fulcher Hagler, LLP, AUGUSTA, GA.

         For City of Garden City, GA, Appellee: O'Connor, Patrick T., Oliver, Maner & Gray, LLP, SAVANNAH, GA.

         For ARCO, Inc., Appellee: Stabell, Edward R. III, Brennan, Harris & Rominger, SAVANNAH, GA.

         For Appellee: Gerard, James Philip, Threlkeld, Paul H., Oliver, Maner & Gray, LLP, SAVANNAH, GA.

         For Coastal Utilities, Inc., Appellant: Cook, Philip C., Alston & Bird, LLP, ATLANTA, GA.

         For Appellant: Fallaw, Timothy L., Alston & Bird LLP, ATLANTA, GA.

         For United States of America, Appellee: Tamami, Francesca U., Parks, Steven W., Farber, Richard, U.S. DOJ-Tax Division, WASHINGTON, DC.

         Before HULL and PRYOR, Circuit Judges, and MOORE, District Judge. [*]

          OPINION

          PER CURIAM:

         After review and oral argument, the Court affirms the district court's grant of Plaintiff-Appellee United States of America's motion for summary judgment and its denial of Defendant-Appellant Coastal Utilities, Inc.'s motion for summary judgment for the reasons outlined in the district court's thorough and well-reasoned order, published at United States v. Coastal Utilities,...

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