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MARCUS v. STATE OF KAN., DEPT. OF REVENUE

Civil Action No. 96-4140-DES.

980 F.Supp. 398 (1997)

Joel MARCUS and David Morando, on their own behalf and on behalf of all others similarly situated, Plaintiffs, v. STATE OF KANSAS, DEPARTMENT OF REVENUE, Defendant.

United States District Court, D. Kansas.

September 30, 1997.

Attorney(s) appearing for the Case

J. Davis Connor, Stephen R. Senn, Peterson & Myers, P.A., Lakeland, FL, Robert Joseph Antonello, Antonello & Fegers, P.A., Winter Haven, FL, John J. Miller, Law Offices of John J. Miller, P.A., Overland Park, KS, for Joel Marcus and David V. Morando.

Frank S. Reeb, Kansas Dept. of Revenue Bureau of Legal Services, Topeka, KS, Joseph Brian Cox, Kansas Dept. of Revenue, Topeka, KS, for Department of Revenue, State of Kansas.

MEMORANDUM AND ORDER

SAFFELS, Senior District Judge.

This matter is before the court on defendant's Motion to Dismiss and Request for Oral Arguments (Doc. 19). Defendants request for oral argument is denied. After reviewing the briefs of the parties, the court finds that oral argument would not materially assist it in deciding the pending motion. For the reasons discussed below, defendant's Motion to Dismiss is granted.

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