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GAGLIARDI v. U.S.

Civ. A. No. 91-0045.

788 F.Supp. 870 (1991)

John GAGLIARDI, Irwin A. Schiff, David A. Linkenheimer, Julius Jones, Step-Van Service Co., Inc., Joseph Mark and Neil Price, Esq., Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, W.D. Pennsylvania.

November 22, 1991.

Attorney(s) appearing for the Case

John Gagliardi, pro se.

Neal Price, Johnstown, Pa., for plaintiffs.

Gregory D. Stefan, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant.

MEMORANDUM ORDER

LEE, District Judge.

Defendant has filed a Motion to Dismiss the above-captioned action, contending this Court lacks both personal and subject matter jurisdiction over the United States insofar as service of the summons and complaint was insufficient and that the complaint fails to state a claim upon which relief can be granted.

Plaintiffs filed the original pro se complaint1 on January 11, 1991. Plaintiffs...

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