Legal Opinion
Video Training Source, Inc. v. United States
District Court, D. Colorado
Decided January 28, 1998No. Civ.A. 96-B-2820PublishedCited by 9 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
BABCOCK, District Judge.
The United States of America (the government) moves to dismiss this case for lack of subject matter jurisdiction pursuant to Fed. R.Civ.P. 12(b)(1). The motion is inadequately briefed but oral argument would only confuse its resolution. For the reasons set forth below, which state a case for a simple tax code, I grant the government’s motion to dismiss.
I. FACTS
The record reflects the following undisputed facts. Plaintiff, Video Training Source, Inc. (VTS), lost all of its records relating to the tax year ending on December 31, 1990 (tax year…
2Cases cited31 opinions
- David Holt, as Personal Representative of the Estates of James W. Holt and Joan Holt, Deceased v. United StatesCourt of Appeals for the Tenth Circuit · 1995
- United States v. DalmSupreme Court of the United States · 1990
- Joseph F. Cada v. Baxter Healthcare CorporationCourt of Appeals for the Seventh Circuit · 1991
- United States v. BrockampSupreme Court of the United States · 1997
- Commissioner v. LundySupreme Court of the United States · 1996
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3Cited by9 opinions
- Danoff v. United StatesDistrict Court, C.D. California · 2004
- Emanuel Weisbart v. United States Department of Treasury and Internal Revenue ServiceCourt of Appeals for the Second Circuit · 2000
- Wertz v. United StatesUnited States Court of Federal Claims · 2002
- Dickow v. United StatesDistrict Court, D. Massachusetts · 2010
- In Re RodriguezUnited States Bankruptcy Court, E.D. New York · 2008
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