District Court, E.D. Virginia November 25, 2002, CIV.A. 02-1152-A (Hussein v. Miller)

MEMORANDUM OPINION

LEE, District Judge.

THIS Matter is before the Court on Defendants’, Harold L. Miller and the Office of the Commissioner of the Revenue, City of Falls Church (“Defendants”), Motion to Dismiss for lack of subject matter jurisdiction and failure to state a claim, pursuant to Rules 12(b)(1) and 12(b)(6) of the Federal Rules of Civil Procedure, respectively.