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COMMERCE BANCSHARES, INC. v. LENARD

Civ. A. No. 93-2081-GTV.

826 F.Supp. 396 (1993)

COMMERCE BANCSHARES, INC., and CBI — Kansas, Inc., Plaintiffs, v. John H. LENARD, Jr., Carol P. Lenard, and United States of America, Defendants.

United States District Court, D. Kansas.

July 6, 1993.

Attorney(s) appearing for the Case

Benjamin F. Mann, Blackwell, Sanders, Matheny, Weary & Lombardi, Kansas City, MO, William F. High, Blackwell, Sanders, Matheny, Weary & Lombardi, Overland Park, KS, for plaintiffs.

Robert A. Olsen, Nora M. Foster, Office of U.S. Atty., Kansas City, KS, Jaye Rooney, U.S. Department of Justice, Office of Special Litigation-Tax Div., Washington, DC, for defendants.

MEMORANDUM AND ORDER

VAN BEBBER, District Judge.

This case is before the court on the Fed. R.Civ.P. 12(b)(1) motion (Doc. 3) of defendant United States of America to dismiss the case for lack of subject matter jurisdiction. Plaintiffs Commerce Bancshares, Inc. (CBI), and CBI — Kansas, Inc. (CBIK), oppose (Doc. 9) the motion. Because the court finds that it has subject matter jurisdiction, the motion is denied.

BACKGROUND

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