Memorandum of Opinion and Order
GAUGHAN, District Judge.
This matter is before the Court upon the Motion of all Defendants to Dismiss the Amended Complaint. (Doc. 21). This case arises out of a tax on plaintiff and plaintiff's shareholder for the use of a yacht in Ohio. For the reasons that follow, defendants' motion is GRANTED.
Plaintiff Unfortunate Son, Ltd. ("Unfortunate...
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