Triangle Corp. v. United States

RULING ON MOTION TO DISMISS

DORSEY, District Judge.

Plaintiff, Triangle Corporation (Triangle), sued to recover interest alleged to be due on a tax refund, pursuant to Section 6611 of the Internal Revenue Code of 1954 (Title 26, United States Code). Defendant has moved to dismiss the case for lack of subject matter jurisdiction. For the reasons set forth below, defendant’s motion is denied.

For the purposes of a motion to dismiss, the allegations of the complaint must be construed in the light most favorable to plaintiff. Scheuer v. Rhodes, 416 U.S. 232, 236-37, 94 S.Ct. 1683, 1686, 40 L.Ed.2d…