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WILLIAMS v. C.I.R.

Civil Action No. 08-522-JJB-CN.

723 F.Supp.2d 925 (2010)

Ben WILLIAMS, Sr. & Diana J. Williams v. COMMISSIONER OF INTERNAL REVENUE.

United States District Court, M.D. Louisiana.

March 4, 2010.

Attorney(s) appearing for the Case

Johnnie A. Jones, Sr. , Timothy W. Burgmeier , Baton Rouge, LA, for Ben Williams, Sr. & Diana J. Williams.

John Joseph Gaupp , United States Attorney's Office, Baton Rouge, LA, Laura M. Conner , U.S. Department of Justice, Washington, DC, for Commissioner of Internal Revenue.

RULING ON DEFENDANT'S SECOND MOTION TO DISMISS

JAMES J. BRADY, District Judge.

Defendant, Commissioner of Internal Revenue ("Commissioner"), filed this motion to dismiss. (Doc. 30.) Plaintiffs, Ben Williams, Sr., and Diana J. Williams, filed an opposition. (Doc. 32.) Commissioner filed a reply. (Doc. 34.) This Court's jurisdiction exists pursuant to 28 U.S.C. § 1331. Oral argument is not necessary...

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