MEMORANDUM OPINION
URBINA, District Judge.
GRANTING THE DEFENDANT'S MOTION TO DISMISS AND DENYING THE PLAINTIFF'S MOTION FOR LEAVE TO PERFECT SERVICE OF PROCESS
I. INTRODUCTION
The pro se plaintiff, a dual U.S. and German citizen, brings suit challenging tax assessments levied by the defendant against the plaintiffs deceased father. The plaintiff claims that his father was immune from German taxation as a member of the Allied...
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