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AXTELL v. U.S.

No. 93-CV-0350-B.

860 F.Supp. 795 (1994)

Deborah AXTELL, individually and as Personal Representative of the Estate of Paul W. Axtell, Deceased, Plaintiff, v. UNITED STATES of America, Commissioner of Internal Revenue, Internal Revenue Service, Department of the Treasury, Defendant.

United States District Court, D. Wyoming.

April 25, 1994.

Attorney(s) appearing for the Case

W. Perry Dray, Brandin Hay, Dray, Madison & Thomson, Cheyenne, WY, for plaintiff.

Donald R. Wrobetz, Asst. U.S. Atty., Cheyenne, WY, Joel J. Roessner, Dept. of Justice, Tax Div., Washington, DC, for defendants.

ORDER GRANTING DEFENDANT'S MOTION TO DISMISS FOR LACK OF SUBJECT MATTER JURISDICTION

BRIMMER, District Judge.

The above-entitled matter having come before the Court upon defendant's motion to dismiss and the plaintiff's opposition thereto, and the Court having reviewed the materials on file herein, having heard argument from the parties, and being fully advised in the premises, FINDS and ORDERS as follows:

Background

The plaintiff...

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