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U.S. v. PHILADELPHIA MARINE TRADE

Civil Action No. 06-1071.

471 F.Supp.2d 518 (2007)

UNITED STATES of America, Plaintiff, v. PHILADELPHIA MARINE TRADE ASSOCIATION/INTERNATIONAL LONGSHOREMEN'S ASSOCIATION VACATION FUND, Defendant.

United States District Court, E.D. Pennsylvania.

January 11, 2007.

Attorney(s) appearing for the Case

Joshua David Smeltzer, U.S. Department of Justice, Washington, DC, for Plaintiff.

Jessamyne M. Simon, Joseph P. Sirbak, II, Klett, Rooney, Lieber & Schorling, Philadelphia, PA, Nicholas R. Apruzzi, Klett, Rooney, Lieber & Schorling, Newark, NJ, for Defendant.

Memorandum and Order

GENE E.K. PRATTER, Disrict Judge.

Philadelphia Marine Trade Association/ International Longshoremen's Association Vacation Fund (the "Fund") has filed a Motion to Dismiss the United States of America's Complaint pursuant to Federal Rules of. Civil Procedure 12(b)(6) and 13(a) in this tax refund case brought pursuant to Section 7405 of the Internal Revenue Code (the "Code"), 26 U.S.C. § 7405. For the reasons discussed below, the...

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