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MALLARD AUTOMOTIVE GROUP, LTD. v. U.S.

No. CV-N-03-0029DWH(RAM).

343 F.Supp.2d 949 (2004)

MALLARD AUTOMOTIVE GROUP, LTD., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Nevada.

September 21, 2004.

Attorney(s) appearing for the Case

Alex Flangas, Patricia Halstead, Hale Lane Peek, Dennison & Howard, Reno, NV, for Plaintiff.

Daniel Bogden, U.S. Attorney's Office, Reno, NV, Jennifer Giaimo, U.S. DOJ — Tax Division, Washington, DC, for Defendant.

ORDER

HAGEN, District Judge.

Before the court is plaintiffs motion to reconsider (# 20) this court's order (# 19) dismissing count I of plaintiffs complaint for lack of subject matter jurisdiction. Defendant has opposed (# 24), and plaintiff has replied (# 25). After review of the record and consideration of the relevant law, this court notes the following in making its disposition:

I. Factual and Procedural Background

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