Ohio Scrap Corporation v. United States of America, No. 3:2014cv00535 - Document 13 (N.D. Ohio 2014)

Court Description: Memorandum Opinion and Order: Following review of the Magistrate Judge's Report and Recommendation, the Court adopts the Report and Recommendation in its entirety as the Order of the Court. The Defendant's motion to dismiss (Doc. No. 7) is granted and this case is closed. re 12 . Judge Jeffrey J. Helmick on 10/6/2014. (S,AL)

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Ohio Scrap Corporation v. United States of America Doc. 13 UNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF OHIO WESTERN DIVISION Ohio Scrap Corporation, et al., Case No. 3:14 cv 535 Plaintiffs v. MEMORANDUM OPINION AND ORDER United States of America (Department of the Treasury, Internal Revenue Service), Defendant Before the Court is the Report and Recommendation of the Magistrate Judge filed on August 27, 2014, in the above-entitled action. Under the relevant statute: Within fourteen (14) days after being served a copy of these proposed Findings and Recommendation, any party who wishes to object must file and serve written objections or further appeal is waived. United States v. Campbell, 261 F.3d 628 (6th Cir. 2001) (citation omitted); see also 28 U.S.C.A. § 636(b)(1). In this case, the fourteen day period has elapsed with no objections filed on the record. The failure to file written objections to the Magistrate Judge’s report and recommendation constitutes a waiver of a determination by the district court of an issue covered in the report. Thomas v. Arn, 728 F.2d 813 (6th Cir. 1984), aff’d, 474 U.S. 140 (1985); see also United States v. Walters, 638 F.2d 947 (6th Cir. 1981). Dockets.Justia.com Following review of the Magistrate Judge’s Report and Recommendation, the Court adopts the Report and Recommendation (Doc. No. 12) in its entirety as the Order of the Court. The Defendant’s motion to dismiss (Doc. No. 7) is granted and this case is closed. So Ordered. s/ Jeffrey J. Helmick United States District Judge 2

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