Guttman v. United States

MISHLER, District Judge.

This is a motion made by the defendants, the United States of America and District Director of Internal Revenue for the Brooklyn District, for an order dismissing the complaint pursuant to Rule 12(b) of the Federal Rules of Civil Procedure, 28 U.S.C.A., on the grounds (1) that the Court lacks jurisdiction over the subject matter, (2) plaintiff seeks relief which is barred by Title 28 U.S.C. § 2201, (3) that the United States of America has not consented to the jurisdiction in this proceeding and (4) that the complaint fails to state a claim upon which relief can be…