Case Name: EXPRESS OIL CHANGE, INC., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant
Court: United States Court of Appeals for the Eleventh Circuit
Jurisdiction: United States
Decision Date: 1998-12-18
Citations: 162 F.3d 1290
Docket Number: No. 96-7148
Parties: EXPRESS OIL CHANGE, INC., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.
Judges: Before COX, CARNES and HULL, Circuit Judges.
Reporter: Federal Reporter 3d Series
Volume: 162
Pages: 1290–1290

Head Matter:
EXPRESS OIL CHANGE, INC., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.
No. 96-7148.
United States Court of Appeals, Eleventh Circuit.
Dec. 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. McLaughlin, Birmingham, AL, for Plaintiff-Appellee.
Before COX, CARNES and HULL, Circuit Judges.

Opinion:
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.