Bowers Investment Co. v. United States

OPINION AND ORDER

HEWITT, Chief Judge.

Before the court are plaintiffs Complaint (Compl.), Docket Number (Dkt. No.) 1, filed October 6, 2010; defendant’s Motion to Dismiss (defendant’s Motion or Def.’s Mot.), Dkt. No. 10, filed December 1, 2010; plaintiffs Response to Defendant’s Motion to Dismiss (Pl.’s Resp.), Dkt. No, 13, filed December 29, 2010; and defendant’s Reply in Support of Defendant’s Motion to Dismiss (Def.’s Reply), Dkt. No. 14, filed January 19, 2011. Plaintiffs Complaint presents two claims, referred to as the nonpayment claim and the underpayment claim. Defendant moves to…