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PETERSON v. U.S.

Civ. No. 89-1125.

728 F.Supp. 624 (1989)

Keith A. PETERSON, an individual, Plaintiff, v. UNITED STATES of America, Department of the Treasury, Internal Revenue Service, Defendants.

United States District Court, D. Idaho.

October 18, 1989.

Attorney(s) appearing for the Case

Allan R. Bosch and Russell A. Comstock, Chandler, Dillion & Allyn, Chartered, Boise, Idaho, for plaintiff.

Maurice O. Ellsworth, U.S. Atty., Dist. of Idaho, Boise, Idaho, and Thomas Moore, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant U.S.

ORDER GRANTING MOTION TO DISMISS

RYAN, Chief Judge.

I. FACTS & PROCEDURE

Currently before the court is the defendant United States' Motion to Dismiss pursuant to Rule 12(b)(6) of the Federal Rules of Civil Procedure. The court has reviewed the entire matter and finds that a hearing would not be helpful to resolve the issues presented.

Plaintiff Keith A. Peterson was an officer of Viking Mechanical, Inc., an Idaho corporation. The corporation...

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