Larson v. United States Of America
John M Larson |
United States Of America |
1:2016cv00245 |
January 13, 2016 |
US District Court for the Southern District of New York |
Foley Square Office |
New York |
Valerie E. Caproni |
Taxes (US Plaintiff or Defendant) |
28 U.S.C. ยง 1346 |
Plaintiff |
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Filing 32 MEMORANDUM OPINION AND ORDER re: 23 MOTION to Dismiss . filed by United States Of America. For the foregoing reasons, this Court GRANTS the Government's motion to dismiss the complaint in its entirety. Because this Court lacks subject matter jurisdiction over the case, this Court DENIES Larson's request for discovery relating to the penalty payments made by copromoters. Because Larson is not the "prevailing party" in this case, this Court also DISMISSES L arson's claim for attorney's fees. See 26 U.S.C. § 7430 (awarding costs and fees to the "prevailing party"). The Clerk of Court is respectfully directed to close the case. (Signed by Judge Valerie E. Caproni on 12/28/2016) (kgo) |
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Plaintiff: John M Larson | |
Represented By: | Megan Lynn Brackney |
Represented By: | Carl Wells Hall |
Represented By: | Reed Jeremy Hollander |
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Defendant: United States Of America | |
Represented By: | Andrew Edward Krause |
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