AMOCO PRODUCTION CO. v. ASPEN GROUP

No. Civ.A. 97-B-2630.

8 F.Supp.2d 1249 (1998)

AMOCO PRODUCTION COMPANY, Plaintiff, v. ASPEN GROUP, Floyd R. Hester, Carol B. Hester, and United States of America, Defendants.

United States District Court, D. Colorado.

July 2, 1998.


Attorney(s) appearing for the Case

John R. Riley, Montgomery, Little & McGrew, P.C., Englewood, CO, for Plaintiff.

Arthur P. Yoon, Trial Attorney, Tax Division, Washington, DC, for Defendants.

Floyd R. Hester, Carol B. Hester, pro se.


MEMORANDUM OPINION AND ORDER

BABCOCK, District Judge.

Defendant, the United States of America (the United States), moves to dismiss this action for lack of subject matter jurisdiction pursuant to Rule 12(b)(1). The motion is adequately briefed and oral argument will not materially aid its resolution. Jurisdiction exists pursuant to this court's inherent authority to enter orders "necessary or appropriate" in aid of its jurisdiction. 28 U.S.C. § 1651...

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