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NABERS v. MISSISSIPPI STATE TAX COM'N

Civil Action No. 3:09CV70TSL-JCS.

665 F.Supp.2d 692 (2009)

Drayton NABERS, Jr., as Receiver for Emergystat, Inc., Extended Emergency Medical Services, Inc., and Med Express of Mississippi, LLC, Plaintiff v. MISSISSIPPI STATE TAX COMMISSION; Blue Cross & Blue Shield of Mississippi, a Mutual Insurance Company; Mississippi Division of Medicaid; and the Attorney General of the State of Mississippi, Defendants.

United States District Court, S.D. Mississippi, Jackson Division.

August 25, 2009.

Attorney(s) appearing for the Case

Bridget H. Robinson, Daniel Elwood Ruhl, William H. Leech, Copeland, Cook, Taylor & Bush, P.A., Ridgeland, MS, for Plaintiffs.

James Lloyd Powell, Kenitta Franklin Toole, Mississippi State Tax Commission, James A. McCullough, II, Brunini, Grantham, Grower & Hewes, P. Roger Googe, Jr., Office of the Attorney General, Jackson, MS, for Defendants.

MEMORANDUM OPINION AND ORDER

TOM S. LEE, District Judge.

This cause is before the court on the motion of defendant Mississippi State Tax Commission (MSTC) to dismiss pursuant to Rule 12(b)(1) of the Federal Rules of Civil Procedure. Plaintiff Drayton Nabers, Jr., as receiver for Emergystat, Inc., Extended Emergency Medical Services, Inc. (EEMS) and Med Express of Mississippi, Inc. (Med Express), has...

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