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Florida Independent Colleges v. the United States of America and

March 22, 2012

FLORIDA INDEPENDENT COLLEGES AND UNIVERSITIES RISK MANAGEMENT ASSOCIATION, INC. PLAINTIFF,
v.
THE UNITED STATES OF AMERICA AND THE INTERNAL REVENUE SERVICE, DEFENDANTS.



The opinion of the court was delivered by: Royce C. Lamberth, Chief Judge

ORDER

Before the Court are the parties' cross-motions for summary judgment [16] [17]. For the reasons stated in the accompanying Memorandum Opinion, it is hereby

ORDERED that the plaintiff's motion for summary judgment is DENIED; and it is further

ORDERED that the defendants' motion for summary judgment is GRANTED. Judgment shall be entered for the defendants, dismissing this case with prejudice.

SO ORDERED.

Signed by Royce C. Lamberth, Chief Judge, on March 22, 2012.

20120322

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