HORTON HOMES, INC. v. U.S., (M.D.Ga. 2004)

WILBUR OWENS, Senior District Judge

Pursuant to the Mandate of the United States Court of Appeals for the Eleventh Circuit entered on March 15, 2004 and the Judgment of this Court entered on March 17, 2004, and for the reasons stated therein, it is ORDERED and ADJUDGED that Defendant takes nothing on its counterclaim, and all of Defendant's claims are dismissed with prejudice, including Defendant's claim for costs.

It is further ORDERED and ADJUDGED that Plaintiff shall recover from Defendant the amounts paid to the Internal Revenue Service pursuant to IRC § 4051 totaling $80,852.00, together with statutory interest thereon. Plaintiff is awarded its costs of this action.

DONE and ORDERED.