1. Home
  2. Browse Decisions
  3. F.Supp.2d
  4. 105 F.Supp.2d
  5. 105 F.Supp.2d 1161 (2000)
 

LEPRINO FOODS CO. v. U.S.

No. CIV. A. 99-B-974.

105 F.Supp.2d 1161 (2000)

LEPRINO FOODS COMPANY, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Colorado.

March 13, 2000.

Attorney(s) appearing for the Case

O. Russel Murray, Garlin, Driscoll & Murray, LLC, Louisville, CO, for Plaintiff.

Mark S. Pestal, U.S. Attorney's Office, Civil Div., Denver, CO, Philip Blondin, Arthur P. Yoon, U.S. Dept. of Justice, Tax Div., Washington, DC, for Defendant.

ORDER

BABCOCK, District Judge.

Defendant moves pursuant to Rule 12(b)(6) to dismiss plaintiff's complaint. The motion is adequately briefed and oral argument will not materially aid its resolution. For the reasons set forth below, I grant the motion. Jurisdiction exists under 28 U.S.C. § 1331.

I.

Because the Internal Revenue Service (I.R.S.) treated Plaintiff as an S corporation for the 1993 tax year, and Plaintiff elected to use a...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases