Mostowy v. United States

OPINION

YOCK, Judge.

This federal income tax refund case is currently before the Court on the Government’s motion to dismiss for failure to state a claim upon which relief can be granted, USCC Rule 12(b)(4). After oral hearing and for the reasons stated herein, the defendant’s motion is granted and the plaintiffs’ complaint will be dismissed.

Facts

The relevant facts of this case are not in dispute. The plaintiffs, Michael J. Mostowy and Josephine Mostowy, entered into a contract in 1985 whereby they received payments in return for allowing a third party to mine coal on their property. In 1985,…