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CRYER v. U.S.

Civil Action No. 07-2206.

554 F.Supp.2d 642 (2008)

Tommy K. CRYER v. UNITED STATES of America.

United States District Court, W.D. Louisiana, Shreveport Division.

May 9, 2008.

Attorney(s) appearing for the Case

George E. Harp, Shreveport, LA, for Tommy K. Cryer.

Duston K. Barton, Joseph Edward Hunsader, Valerie G. Preiss, U.S. Dept. of Justice Tax Div., Washington, DC, for United States of America.

MEMORANDUM RULING

DONALD E. WALTER, District Judge.

Before this Court is a Motion to Dismiss [Doc. # 3] filed on behalf of defendant, the United States of America (the "Government"), pursuant to Federal Rule of Civil Procedure 12(b)(6) for failure to state a claim upon which relief can be granted. Plaintiff opposes this motion. For the reasons assigned herein, the Government's motion is GRANTED...

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