this is Trump's IRS lawsuit
judge seems unsure whether there's a bona fide controversy
https://www.do entcloud.org/do e...sord042426pdf/A key characteristic of the case or controversy requirement is the existence of adverseness, or “a dispute between parties who face each other in an adversary proceeding.”Aetna Life Ins. Co. of Hartford, Conn. v. Haworth, 300 U.S. 227, 242 (1937).“There must be an honest and actual antagonistic assertion of rights by one individual against another, which is neither feigned nor collusive.”Muransky, 979 F.3d at 981(internal quotation marks and citations omitted). Typically, adverseness is found in a situation where one party is asserting its right and the other party is resisting..Nat’l Lab.Nat'l Lab Rels. Bd. v. Constellium Rolled Prods. Ravenswood, LLC, 43 F.4th 395, 400 (4th Cir.2022)(internalquotationsandcitationsomitted).Consequently, if there is no adverseness, there is no case or controversy. See Druhan v. Am. Mut. Life,166 F.3d1324, 1326 (11th Cir. 1999).
In the instant case, Defendants have not yet filed any notices of appearance. Nonetheless, the Parties have advised the Court that they are engaging in discussions to resolve this matter. Moreover, although President Trump avers that he is bringing this lawsuit in his personal capacity, he is the sitting president and his named adversaries are en ies whose decisions are subject to his direction.
Indeed, President Trump’s own remarks about this matter acknowledge the unique dynamic of this litigation.
Accordingly, it is unclear to this Court whether the Parties are sufficiently adverse to each other so as to satisfy Article III’s case or controversy requirement.

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