Pagoda Trading Co. v. United States

MEMORANDUM OPINION AND ORDER ON MOTION TO DISMISS

WATSON, Judge:

Defendant moved to dismiss plaintiff’s action for declaratory judgment on the ground of lack of jurisdiction. The motion was interposed following plaintiff’s attempt to obtain expedited treatment for the action and following the Court’s setting of a hearing on preliminary matters in Slip Opinion 82-129 (December 7, 1983). The short, but active, history of this action is set out in that opinion.

The Court considered all the papers filed, including plaintiff’s opposition to the motion to dismiss, and oral argument was held on…