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Cash v. U.S., 1:15-cv-2439. (2019)

Court: District Court, M.D. Pennsylvania Number: infdco20190321f72 Visitors: 9
Filed: Mar. 20, 2019
Latest Update: Mar. 20, 2019
Summary: ORDER JOHN E. JONES, III , District Judge . In conformity with the memorandum filed on this date, it is hereby ORDERED: 1. The Report and Recommendation of Magistrate Judge Saporito, (Doc. 49), is ADOPTED in its entirety. 2. Defendant's Motion to Dismiss, (Doc. 43), is GRANTED. a. Plaintiffs' tax refund claims with respect to tax years 2016 and 2017 are DISMISSED without prejudice for lack of subject matter jurisdiction pursuant to Rule 12(b)(1) of the Federal Rules of Civil Pro
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ORDER

In conformity with the memorandum filed on this date, it is hereby ORDERED:

1. The Report and Recommendation of Magistrate Judge Saporito, (Doc. 49), is ADOPTED in its entirety. 2. Defendant's Motion to Dismiss, (Doc. 43), is GRANTED. a. Plaintiffs' tax refund claims with respect to tax years 2016 and 2017 are DISMISSED without prejudice for lack of subject matter jurisdiction pursuant to Rule 12(b)(1) of the Federal Rules of Civil Procedure and b. Plaintiffs' tax refund claims with respect to tax years 2014 and 2015 are DISMISSED with prejudice for failure to state a claim upon which relief can be granted pursuant to Rule 12(b)(6) of the Federal Rules of Civil Procedure. 3. Plaintiffs' cross Motion for Summary Judgment, (Doc. 33), is DENIED as moot. 4. The Clerk of Court SHALL CLOSE the file on this case.
Source:  Leagle

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