Opinion
No. 96-7148
DECIDED December 18, 1998
Sarah 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. McLauglin, Birmingham, AL, for Plaintiff-Appellee.
Appeal from the United States District Court for the Northern District of Alabama D.C. Docket No. CV-95-B-1612-S.
Before COX, CARNES and HULL, Circuit Judges.
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.