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PORTSMOUTH AMBULANCE, INC. v. U.S.

Case No. 1:12-cv-774.

943 F.Supp.2d 806 (2013)

PORTSMOUTH AMBULANCE, INC., et al., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, S.D. Ohio, Western Division.

May 6, 2013.

Attorney(s) appearing for the Case

Matthew Roberts Chasar, Joseph Michael Sprafka, III, Reardon & Chasar, LPA, Cincinnati, OH, for Plaintiff.

Edward J. Murphy, U.S. Department of Justice, Washington, DC, for Defendant.

ORDER GRANTING DEFENDANT'S MOTION TO DISMISS (Doc. 6)

TIMOTHY S. BLACK, District Judge.

This civil action is before the Court on Defendant's motion to dismiss (Doc. 6) and the parties' responsive memoranda. (Docs. 8, 9). Plaintiffs' claims arise from the Internal Revenue Service ("IRS")'s application of the proceeds of the sale of Plaintiff Portsmouth Ambulance, Inc. ("Portsmouth")'s assets toward the tax liabilities of Urgent Care Transport, Inc. ("Urgent...

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