Klein v. United States

OPINION AND ORDER GRANTING PARTIAL MOTION TO DISMISS

ROBERTS, District Judge.

I. Background

This tax related matter is before the Court on Defendant United States of America’s Motion to Dismiss [document 19-1]. 1 The Court grants Defendant’s Motion. '

A

The unfortunate circumstances of this case arose from Plaintiff Emery Klein’s $25,000 investment in a limited partnership, Masters Recycling Associates (hereinafter, “Masters”), in 1982. Masters purportedly leased Sentinel expanded polystyrene (“EPS”) recyclers. As a result of his participation in the limited -partnership, Plaintiffs Emery and…