Hope Hospice Inc v. United States

UNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF ALABAMA SOUTHERN DIVISION HOPE HOSPICE, INC., ) ) Plaintiff, ) ) v. ) Case No. 2:22-cv-01365-SGC ) UNITED STATES OF AMERICA, ) ) Defendant. ) MEMORANDUM OPINION1 This is a tax refund suit brought by Hope Hospice, Inc. It is before the court on a motion to dismiss for lack of subject matter jurisdiction under Rule 12(b)(1) of the Federal Rules of Civil Procedure by the United States of America (the “Government”). (Doc. 23).2 The motion is due to be granted for the reasons stated below. I. Procedural History Hope Hospice initiated this…