162 F.3d 1290
83 A.F.T.R.2d 99-302, 99-1 USTC P 50,165
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.
Appeal from the United States District Court for the Northern District of Alabama (No. CV-95-B-1612-S); Sharon Lovelace Blackburn, Judge.
Before COX, CARNES and HULL, Circuit Judges.
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.