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SMITH v. U.S.

No. CVS980974-JBR(RJJ).

70 F.Supp.2d 1136 (1999)

Steven R. SMITH, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Nevada.

March 1, 1999.

Attorney(s) appearing for the Case

Steven R. Smith, Henderson, NV, pro se.

Kathryn Landreth, United States Attorney, District of Nevada, Las Vegas, NV, Jennifer A. Giaimo, Trial Attorney, Tax Division, U.S. Department of Justice, Washington, DC, for defendant.

ORDER

RAWLINSON, District Judge.

This matter comes before the Court on Plaintiff's Motion for Summary Judgment (# 5) and Defendant's Motion to Dismiss (# 6). Defendant filed a Response to Plaintiff's Motion for Summary Judgment (# 10A), and Plaintiff filed an Opposition to the United States [sic] Motion to Dismiss (# 10). Because Plaintiff has failed to state a claim upon which relief may be granted, Defendant's Motion to Dismiss (# 6) must be granted...

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