Calafut v. Commissioner

SHERIDAN, Chief Judge.

This is a motion by defendant to dismiss the complaint for lack of jurisdiction over the subject matter and person of the defendant, and because the complaint fails to state a claim upon which relief can be granted.

The complaint is unclear. It alleges generally that plaintiff was involved in a dispute with the Government concerning the deductibility of certain costs in connection with his purchase of an automobile used primarily for medical purposes; that in fixing his liability for taxes the Internal Revenue Service applied an “unreasonable standard of values” in that…