Stern & Co. v. State Loan and Finance Corporation

LEAHY, Senior District Judge.

I. Dismissal. Defendant’s motion for dismissal of the complaint is bottomed on four arguments that:

1) this Court lacks jurisdiction over this subject matter under the Declaratory Judgment Act; 2) such relief as sought by plaintiff is not binding on the United States Treasury Department, not a party here; 3) the present action should be dismissed, in any event, as the complaint and exhibits show defendant made no binding representation regarding plaintiff’s federal tax liability such as to support plaintiff’s suit at bar; and 4) this Court should not exercise its…