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MARUSKA v. U.S.

No. Civ. 98-790 RLE.

77 F.Supp.2d 1035 (1999)

Paul MARUSKA; and Mary Maruska, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, D. Minnesota.

August 2, 1999.

Attorney(s) appearing for the Case

Paul Maruska, St. Paul, MN, pro se.

Mary Maruska, St. Paul, MN, pro se.

Daniel R. Conrad, U.S. Dept. of Justice, Washington, DC, Carl J. Tierney, U.S. Dept. of Justice, Tax Division, Washington, DC, for U.S.

MEMORANDUM ORDER

ERICKSON, United States Magistrate Judge.

I. Introduction

This matter came before the undersigned United States Magistrate Judge pursuant to the parties' consent, made in accordance with the provisions of Title 28 U.S.C. § 636(c), upon the Defendant's Motion to Dismiss or, in the alternative, for Summary Judgment.1 See, Rules 12(b)(1), (b)(6), and 56, Federal Rules of Civil Procedure...

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