White & Case v. United States

OPINION

LYDON, Senior Judge:

This TEFRA partnership readjustment case is before the court in an unusual procedural posture with regard to the court’s jurisdiction over the subject matter of plaintiff’s complaint.1 Pursuant to an order of the court dated January 16, 1991, both parties have submitted briefs on the issue of jurisdiction. Plaintiff’s brief, filed February 27, 1991, urges the court to dismiss plaintiff’s complaint for lack of jurisdiction, pursuant to RUSCC 12(h)(3).2 Defendant, on the other hand, maintains that the court has jurisdiction over the complaint, in its brief filed…