Trustees of Bulkeley School v. United States

RULING ON MOTION TO DISMISS

JOSÉ A. CABRANES, District Judge:

This matter is before the court on the government’s motion to dismiss both counts of the complaint, pursuant to Rule 12(b)(1), Fed.R.Civ.P., on the ground that the court lacks subject-matter jurisdiction over a claim for $54,328.59 in interest on overpaid federal taxes. 1

I

The Trustees of the Bulkeley School (“the plaintiff”) contends that the court has subject-matter jurisdiction over the first count of the complaint pursuant to 28 U.S.C. § 1346(a)(1), which provides that

[t]he district courts shall have original jurisdiction,…