WRK Rarities, LLC v. United States of America, et al.

Filing 35

Memorandum of Opinion and Order For the reasons set forth herein, the Court grants the Motion to Dismiss filed by Kimpel and Leonard (ECF No. 34 ) and dismisses their claims without prejudice. The United States' Motion to Dismiss (ECF No. 27 ) is denied as moot. Judge Benita Y. Pearson on 11/4/2013. (JLG)

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PEARSON, J. UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF OHIO EASTERN DIVISION WRK RARITIES, LLC, Plaintiff, v. UNITED STATES ATTORNEY GENERAL, et al., Defendants. ) ) ) ) ) ) ) ) ) ) CASE NO. 4:13cv791 JUDGE BENITA Y. PEARSON MEMORANDUM OF OPINION AND ORDER [Regarding ECF Nos. 27; 34] Pending before the Court is Defendant United States of America’s Motion to Dismiss Party Cindy Leonard and Barry Kimpel for failure to comply with the statutory guidelines of 26 U.S.C. § 6532. ECF No. 27. Also pending before the Court is the Motion for Voluntary Dismissal filed by Plaintiffs Barry Kimpel and Cindy Leonard. ECF No. 34. Kimpel and Leonard state that they “are continuing to look for material that may be relevant in extending the statute of limitations for their claims pursuant to 26 U.S.C. § 6532,” but that “they have not yet located such documentation. Accordingly, Cindy Leonard and Barry Kimpel request an order granting a voluntary dismissal of their claims without prejudice so that their claims may be refiled should such documentation be discovered.” ECF No. 34. The Court grants the motion filed by Kimpel and Leonard (ECF No. 34) and dismisses (4:13cv791) their claims without prejudice. The United States’ motion (ECF No. 27) is denied as moot. IT IS SO ORDERED. November 4, 2013 Date /s/ Benita Y. Pearson Benita Y. Pearson United States District Judge 2

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