Mallard Automotive Group, Ltd. v. United States
District Court, D. Nevada
1Opinion of the Court
ORDER
HAGEN, District Judge.
Before the court is plaintiffs motion to reconsider (# 20) this court’s order (# 19) dismissing count I of plaintiffs complaint for lack of subject matter jurisdiction. Defendant has opposed (# 24), and plaintiff has replied (# 25). After review of the record and consideration of the relevant law, this court notes the following in making its disposition:
I. Factual and Procedural Background
In its complaint (#2), plaintiff asserts four claims for relief: (1) Wrongful Levy pursuant to 26 U.S.C. § 7426; (2) Refund pursuant to 26 U.S.C. § 7422; (3) Breach of Contract…
2Cases cited19 opinions
- Kokkonen v. Guardian Life Insurance Co. of AmericaSupreme Court of the United States · 1994
- Irwin v. Department of Veterans AffairsSupreme Court of the United States · 1991
- Richard McCarthy v. United StatesCourt of Appeals for the Ninth Circuit · 1988
- United States v. BrockampSupreme Court of the United States · 1997
- Supermail Cargo, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1995
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