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HIGHLAND SUPPLY CORP. v. U.S.

Case No. 3:18-CV-01417-NJR.

452 F.Supp.3d 814 (2020)

HIGHLAND SUPPLY CORPORATION & Subsidiaries, Plaintiff, v. UNITED STATES of America, Defendant. Seven W. Enterprises Inc. & Subsidiaries, Plaintiff, v. United States of America, Defendant.

United States District Court, S.D. Illinois.

Signed April 7, 2020.

Attorney(s) appearing for the Case

Patrick B. Mathis, Laura E. Craft-Schrick, Mathis Marifian & Richter, Ltd., Belleville, IL, for Plaintiffs.

Peter A. Sklarew, USDOJ — Tax Division, Washington, DC, for Defendant.

MEMORANDUM AND ORDER

Pending before the Court is a Motion to Dismiss Amended Consolidated Complaint (Doc. 36) filed by the United States of America ("IRS"). For the reasons set forth below, the Court grants the Motion.

FACTUAL & PROCEDURAL BACKGROUND...

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