Docket Nexus — Federal court records.
Federal Tax / Statutory Actions Lawsuit

Small v. OpenAI LP

Federal Tax / Statutory Actions Terminated 10/10/2025 District Court, E.D. North Carolina

Small v. OpenAI LP is a federal federal tax / statutory actions lawsuit filed on 05/07/2025 in the District Court, E.D. North Carolina. The case was terminated on 10/10/2025.

Court
District Court, E.D. North Carolina (E.D.N.C.)
Official Court Website →
Assigned judge
Louise Wood Flanagan · 1,714 cases in index
Docket number
5:25-cv-00238
Cause
28:1331 Fed. Question
28 U.S.C. § 1331 — Federal question jurisdiction
Nature of suit
890 Other Statutory Actions
Federal statutory claims not covered by a more specific category.
Jurisdiction
Federal Question
Jury demand
Plaintiff
Date filed
05/07/2025
Date terminated
10/10/2025

1,477 Federal Tax / Statutory Actions cases in this court are indexed here.

Parties

Part of a Larger Litigation Pattern

This is one of 4 Federal Tax / Statutory Actions cases in our index naming Openai, LP — a possible mass-tort or coordinated-litigation cluster.

    About Federal Tax / Statutory Actions Lawsuits

    This group covers federal tax disputes and other statutory actions, including IRS-related suits and claims arising under various federal regulatory statutes.

    Frequently Asked Questions

    What is Small v. OpenAI LP?

    Small v. OpenAI LP is a federal federal tax / statutory actions lawsuit filed on 05/07/2025 in the District Court, E.D. North Carolina. The case was terminated on 10/10/2025. This group covers federal tax disputes and other statutory actions, including IRS-related suits and claims arising under various federal regulatory statutes.

    What type of case is this?

    It is classified as “Federal Tax / Statutory Actions” under the federal nature-of-suit system. This group covers federal tax disputes and other statutory actions, including IRS-related suits and claims arising under various federal regulatory statutes.

    What court is the case in?

    The case is in the District Court, E.D. North Carolina, docket number 5:25-cv-00238.

    When was the case filed?

    Small v. OpenAI LP was filed on 05/07/2025. It was terminated on 10/10/2025.

    What law is the case brought under?

    The docket lists the cause as 28 U.S.C. § 1331 — Federal question jurisdiction.

    Other Cases Involving These Parties

    Related Federal Tax / Statutory Actions Cases

    Source: public U.S. federal court record (docket 70217936).