Estate of Dunaway v. United States

ORDER

MOODY R. TIDWELL, III, District Judge.

This case is presently before the court on defendant’s motion to dismiss for lack of subject matter jurisdiction and for failure to state a claim upon which relief can be granted. RUSCC 12(b). The court will consider all of the allegations of the party opposing the motion as true.1 Mortensen v. First Fed. Sav. and Loan Ass’n., 549 F.2d 884, 891 (3d Cir.1977). At this point in the proceedings, the court chooses not to consider matters outside the pleadings and convert this motion into one for summary judgement.

FACTS

In 1970, Congress passed the King…