Legal Opinion
Erdheim v. Commissioner
District Court, S.D. New York
Decided September 3, 2009No. 07 Civ. 8415PublishedCited by 1 opinion
1Opinion of the Court
OPINION
SWEET, District Judge.
The defendant, the Commissioner of Internal Revenue (the “Defendant” or the “IRS”) has moved under Rules 12(b)(1) and 12(b)(6), Fed.R.Civ.P., to dismiss the first and third causes of action alleged in the complaint of the plaintiff, Michael Erdheim, pro se (the “Plaintiff’ or “Erdheim”). Based upon the conclusions set forth below, the IRS’s motion is granted and the first and third causes of action are dismissed with prejudice.
The difficult and complicated relationship between the IRS and Erdheim is set forth in the complaint, the affidavit of Erdheim and the…
2Cases cited22 opinions
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- Natalia Makarova v. United StatesCourt of Appeals for the Second Circuit · 2000
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3Cited by1 opinion
- Childers v. New York & Presbyterian HospitalDistrict Court, S.D. New York · 2014