Citation Codes Equivalent Citations citation codes Docket Number CIV S-00-1047 LKK PAN Motions Motion to dismiss : Granted Motion for summary judgment : Denied Judges Lawrence K. Karlton Acts Judiciary And Judicial Procedure — United States Magistrate Judges — Court Officers And Employees — Jurisdiction, Powers, And Temporary Assignment See more information ... Smart Summary Please sign up to generate summary. BILL E. FISH and DEBORAH A. FISH, Plaintiffs v. INTERNAL REVENUE SERVICE, Defendant. ORDER LAWRENCE K. KARLTON, Senior District Judge This matter was referred to the Honorable Peter A. Nowinski, United States Magistrate Judge, pursuant to 28 U.S.C. § 636, et seq., and Local Rule 72-302. On October 16, 2000, Judge Nowinski filed findings and recommendation which were served on all parties. No objections to the findings and recommendation have been filed. The court has reviewed the file and finds the findings and recommendation to be supported by the record and by the magistrate judge's analysis. Accordingly, IT IS HEREBY ORDERED that: 1. The Findings and Recommendation filed October 16, 2000, are adopted in full; 2. Defendant's motion to dismiss is granted, and 3. Plaintiffs' motion for summary judgment is denied.