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REASER v. U.S.

Case No. 1:09-CV-2265.

731 F.Supp.2d 681 (2010)

Daniel B. REASER, et al., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, N.D. Ohio.

August 16, 2010.

Attorney(s) appearing for the Case

E. Roger Stewart, McCarthy, Lebit, Crystal & Liffman, Thomas A. Muzilla, Cleveland, OH, for Plaintiff.

Alex T. Case, Washington, DC, for Defendant.

OPINION & ORDER [Resolving Doc. Nos. 7, 29, 31, 32, 39, & 42.]

JAMES S. GWIN, District Judge.

The government moves to dismiss this tax refund action for lack of subject-matter jurisdiction under Federal Rule of Civil Procedure 12(b)(1). [Doc. 7; Doc. 31.] For the reasons below, the Court GRANTS IN PART and DENIES IN PART the government's motion.

I

Plaintiffs Daniel B. Reaser, Cecil S. Reaser, Reaser Enterprises, Inc., RNR Development...

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