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GATES v. UNITED STATES

April 27, 1988

BILL GATES, PLAINTIFF
v.
UNITED STATES OF AMERICA, DEFENDANT



The opinion of the court was delivered by: EISELE

 GARNETT THOMAS EISELE, CHIEF UNITED STATES DISTRICT JUDGE

 This case having come on for decision on the defendant's motion for summary judgment, and the Court having considered the arguments of the parties, and being fully advised in the premises, and having found that the plaintiff has violated Section 6700 of the Internal Revenue Code (26 U.S.C.) and that the defendant's method of calculating the Section 6700 penalty is proper, it is hereby

 ORDERED, ADJUDGED and DECREED, that summary judgment be and it is hereby, granted in favor of the United States and plaintiff's complaint is dismissed with prejudice.

 Dated this 27th day of April, 1988.

19880427

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