Lamb v. United States

ORDER

PERRY, District Judge.

This action was commenced pursuant to this Court’s federal question jurisdiction, 28 U.S.C. § 1331, and is now before the Court on the government’s motion to dismiss for lack of subject matter jurisdiction pursuant to Rule 12(b)(1), Fed.R.Civ.P., and for failure to state a claim upon which relief may be granted, pursuant to Rule 12(b)(6), Fed.R.Civ.P. This Court grants the government’s motion and dismisses this action.

Plaintiffs are thirteen municipal police officers who seek refunds of a portion of federal income tax paid in the years 1974-1977. Plaintiffs allege…