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VIVA LTD. v. UNITED STATES

Civ. A. No. 79-C-1701.

490 F.Supp. 1002 (1980)

VIVA LTD., a Caymanian corporation, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Colorado.

June 6, 1980.

Attorney(s) appearing for the Case

Stanton Rosenbaum, Isaacson, Rosenbaum, Spiegleman & Friedman, Denver, Colo., Leslie J. Barnett, Barnett & Bolt, Tampa, Fla., for plaintiff.

Jeffrey A. King, Dept. of Justice, Trial Attorney, Tax Div., Washington, D.C., for defendant.

MEMORANDUM OPINION AND ORDER

CARRIGAN, District Judge.

The defendant United States has moved to dismiss the complaint on the grounds that this Court does not have subject matter jurisdiction and that the plaintiff, Viva Ltd., does not have the capacity to bring this action. For the reasons stated in this Memorandum Opinion and Order, the motion is denied.

On September 20, 1979, the Internal Revenue Service imposed certain tax assessments against...

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