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Williams v. Comm'n of Internal Revenue, No. CV 12-7321, 2013 U.S. Dist. LEXIS 73538 (C.D. Cal. May 21, 2013) (Snyder, J.)

Date
Re: Plaintiff's motion to reconsider grant of defendant's motion to dismiss for lack of subject matter jurisdiction Disposition: Denying plaintiff's motion
  • Litigation Considerations, Jurisdiction:  The court denies plaintiff's motion for reconsideration of the court’s previous grant of defendant's motion to dismiss for lack of subject matter jurisdiction.  Plaintiff argues that "defendant’s motion to dismiss for lack of subject matter jurisdiction was untimely, and that his pleadings should be construed liberally due to his status as a pro se litigant."  The court finds that "[n]either of these arguments provides a basis for reconsideration, because the timing of defendant's filings is not relevant to [the court’s] subject matter jurisdiction over the underlying case, and a liberal construction of plaintiff's filings does not change the court’s conclusion that it lacks subject matter jurisdiction over the case due to the manifest insubstantiality of plaintiff’s complaint."
Court Decision Topic(s)
District Court opinions
Litigation Considerations, Jurisdiction
Litigation Considerations, Supplemental to Main Categories
Updated August 6, 2014