DeMartino et al v. State of New York et al
| Frank DeMartino and Thomas DeMartino |
| John Does #1 - #5, Internal Revenue Service, State of New York, State of New York Commissioner of Taxation and Finance and Town of Huntington |
| 2:2012cv03319 |
| July 3, 2012 |
| US District Court for the Eastern District of New York |
| Central Islip Office |
| Sandra J. Feuerstein |
| A. Kathleen Tomlinson |
| Civil Rights: Other |
| 42 U.S.C. ยง 1983 Civil Rights Act |
| Plaintiff |
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Filing
54
OPINION & ORDER: SO ORDERED that (1) the IRS's motion to dismiss the complaint as against it pursuant to Rule 12(b)(l) of the Federal Rules of Civil Procedure is granted and the complaint is dismissed in its entirety without prejudice as against the IRS for lack of subject matter jurisdiction; (2) the State defts' motion to dismiss the complaint pursuant to Rules 12(b)(l) and 12(b)(6) of the Federal Rules of Civil Procedure is granted to the extent that (a) plaintiffs' Section 198 3 claims seeking damages as against the State defts, with the exception of the Doe defts in their individual capacity, and any state law claims against the State defts, with the exception of any state law claim seeking damages against the Doe defts i n their individual capacity, are dismissed in their entirety without prejudice for lack of subject matter jurisdiction, (b) plaintiffs' sixth cause of action is dismissed in its entirety as barred by the principle of comity, without prejudice to recommencing any appropriate action in state court, and (c) the complaint is otherwise dismissed in its entirety with prejudice for failure to state a claim for relief; and (3) Frank's application for leave to amend the complaint is denied. The Clerk of the Court shall enter judgment in favor of defts, close this case and, pursuant to Rule 77(d)(l) of the Federal Rules of Civil Procedure, serve notice of entry of this order upon all parties as provided in Rule S(b) of the Federal Rules of Civil Procedure, including mailing copies of this order to plaintiffs at their last known address. CM to pro se plaintiffs. Ordered by Judge Sandra J. Feuerstein on 6/24/2013. (Florio, Lisa)
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