ROTHKAMM v. U.S.

Civil Action No. 3:13-cv-00589-BAJ-RLB.

KATHRYN ROTHKAMM v. THE UNITED STATES OF AMERICA, ET AL.

United States District Court, M.D. Louisiana.

September 15, 2014.


Attorney(s) appearing for the Case

Kathryn Rothkamm, Plaintiff, represented by Addie M. Prewitt , Taylor, Porter, Brooks & Phillips, John F. McDermott , Taylor, Porter, Brooks & Phillips & Michael Sean Walsh , Taylor Porter.

The United States of America, Defendant, represented by John Joseph Gaupp , United States Attorney's Office & Katherine Walsh , U.S. Department of Justice, Tax Division.

Internal Revenue Service, Defendant, represented by John Joseph Gaupp , United States Attorney's Office.


RULING AND ORDER

BRIAN A. JACKSON, Chief District Judge.

Defendants United States of America and Internal Revenue Service (collectively, "the Government") move to dismiss Plaintiff Kathryn Rothkamm's ("Rothkamm") Complaint for lack of subject-matter jurisdiction pursuant to Federal Rule of Civil Procedure ("Rule") 12(b)(1). (Doc. 3). Rothkamm opposes the Government's motion. (Doc. 4). The Court heard oral argument on the parties' positions...

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