Citation Codes Equivalent Citations citation codes Docket Number Civil Action No. 03-40097-FDS. Motions Motion for summary judgment : Granted Judges F. Dennis Saylor See more information ... Smart Summary Please sign up to generate summary. FRANCIS HARVEY SON, Plaintiff(s), v. INTERNAL REVENUE SERVICE, Defendant(s). JUDGMENT F. DENNIS SAYLOR, District Judge In accordance with the Court's Memorandum and Order dated 12/2/04 granting defendant's motion for summary judgment in the above-entitled action, it is hereby ORDERED: Judgment for the Defendant.