Boardman v. Commissioner of Internal Revenue
| Elizabeth Boardman |
| Commissioner of Internal Revenue |
| 2:2012cv00639 |
| March 13, 2012 |
| US District Court for the Eastern District of California |
| Sacramento Office |
| Sacramento |
| Gregory G. Hollows |
| Morrison C. England |
| Other Civil Rights |
| 26 U.S.C. ยง 6212 |
| None |
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Filing
14
MEMORANDUM and ORDER signed by Chief Judge Morrison C. England, Jr. on 12/6/2012 ORDERING that Defendant's 7 Motion to Dismiss is GRANTED. Plaintiff's Complaint is accordingly DISMISSED for lack of subject matter jurisdiction under Rule 12(b) (1) and, alternatively, for failure to state a claim under Rule 12(b)(6). Because the Court does not believe that the defects of Plaintiff's Complaint can be remedied though amendment, leave to amend is DENIED. The Clerk of the Court is directed to close the file. CASE CLOSED. (Zignago, K.)
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| Plaintiff: Elizabeth Boardman | |
| Represented By: | Robert Loewit Kovsky |
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| Defendant: Commissioner of Internal Revenue | |
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