Legal Opinion
Sarmiento v. United States
District Court, E.D. New York
Decided August 31, 2011No. 1:10-cv-01209PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM AND ORDER
GLASSER, Senior District Judge:
Before this Court is the defendants’ motion to dismiss pursuant to Rule 12(b)(6) of the Federal Rules of Civil Procedure, For the following reasons, that motion is granted in part and denied in part.
BACKGROUND FACTS
German A. Sarmiento and his wife Aura M. Montoya (“plaintiffs”) commenced this action against the United States Internal Revenue Service (“IRS,” “defendant” or “Government”) under § 28 U.S.C. § 1346 seeking to recover the sum of $1,932 withheld by the IRS to which they claim to be entitled. 1 (Compl. at ¶¶ 24, 27, 30.) Plaintiffs…
2Cases cited15 opinions
- Ashcroft v. IqbalSupreme Court of the United States · 2009
- Cabell v. MarkhamCourt of Appeals for the Second Circuit · 1945
- Arar v. AshcroftCourt of Appeals for the Second Circuit · 2009
- Alexander & Alexander Services, Inc. v. These Certain Underwriters at Lloyd's, LondonCourt of Appeals for the Second Circuit · 1998
- Raymond Feifer, Nicholas Pocchia, and Edwin Molina v. Prudential Insurance Company of America, Daily News, L.P., and Daily News, L.P. Benefits ProgramCourt of Appeals for the Second Circuit · 2002
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3Cited by1 opinion
- Sarmiento v. United StatesCourt of Appeals for the Second Circuit · 2012