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RYAN, LLC v. LEW

Civil Action No. 12-cv-565 (RLW).

934 F.Supp.2d 159 (2013)

RYAN, LLC, et al., Plaintiffs, v. Jacob LEW, U.S. Secretary of the Treasury, et al., Defendants.

United States District Court, District of Columbia.

March 29, 2013.

Attorney(s) appearing for the Case

David J. Fioccola , R. Gregory Roberts , Morrison & Foerster LLP, New York, NY, for Plaintiffs.

Andrew C. Strelka , E. Christopher Lambert , U.S. Department of Justice, Washington, DC, for Defendants.

MEMORANDUM OPINION

ROBERT L. WILKINS, District Judge.

Plaintiffs Ryan, LLC, G. Brint Ryan, and Gerald Lee Ridgely (collectively, "Plaintiffs") bring this action against Jacob Lew, in his official capacity as the U.S. Secretary of the Treasury,1 and against Douglas H. Shulman, in his official capacity as the Commissioner of the Internal Revenue Service ("IRS") (collectively...

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