Civil Procedure. Rule 12(f) provides that “the court may order stricken from any pleading any insufficient defense or any redundant, immaterial, impertinent, or scandalous matter.” The Gormans, as defendants in this action, are clearly not attacking an insufficient defense, and we do not discern any other grounds for applying Rule 12(f). To the extent that they are attacking the claims made in Count One as immaterial, they should have styled their motion as a motion to dismiss pursuant to Rule 12(b)(6) for failure to state a claim upon relief can be granted, the appropriate motion to attack the sufficiency of a complaint, and we will treat it as such.
A motion to dismiss filed pursuant to Rule 12(b)(6) tests only the legal sufficiency of the complaint and should not be granted unless it appears beyond doubt that the plaintiff can prove no set of facts in support of his claim that would entitle him to relief. Conley v. Gibson, 355 U.S. 41, 45-46, 78 S.Ct. 99, 2 L.Ed.2d 80 (1957). In ruling on a motion to dismiss, we accept as true all allegations of the complaint and draw all reasonable inferences in favor of the plaintiff. Still v. DeBuono, 101 F.3d 888, 891 (2d Cir.1996).
Briefly stated, the facts, taken directly from the Plaintiffs complaint, are as follows:
In June, 1998, the Plaintiff entered into a one-year lease agreement with the Gor-mans, owners of a two-unit residential dwelling in Torrington, Connecticut, for the use and occupancy of one unit of the dwelling. The Gormans reside in the other unit of the dwelling. The original lease was renewed the following year, and for a third time on June 1, 1999, adding a lease addendum which contains an anti-discrimination clause. The Plaintiff claims to be an individual with a disability as defined in the ADA, and is thus qualified to participate in programs for federal financial assistance for housing (HUD programs). The Gormans, as the Plaintiffs landlords, received federal financial assistance payments through the Housing Authority. The Plaintiff claims that the Gormans discriminated against her when they refused to allow her to have a live-in aide in violation of her lease provisions and the Rehabilitation Act.
DISCUSSION
1. Prior State Court Ruling
In her opposition to this motion, the Plaintiff argues that this Court should not reconsider an issue which the state court has previously decided. We disagree. The state court’s decision as to matters of federal law is not entitled to be treated as the law of the case. See Quinn v. Aetna Life & Cas. Co., 616 F.2d 38, 40-41 (2d Cir.1980). The “law of the case” doctrine generally prevents re-litigation of an issue previously decided in the same case, however, the doctrine need not be followed when a claim based on a federal question is removed to federal court. See Local 1 of United Food & Commercial Workers v. Heinrich Motors, Inc., 559 F.Supp. 192, 195 (W.D.N.Y.1983) (citing IB Moore’s Federal Practice § 0.404(b), at 504); FDIC v. First Mortgage Investors, 485 F.Supp. 445, 450 (E.D.Wis.1980).
In addition, the Gormans had moved to re-argue the motion to strike while this matter was still before the state court, and therefore, the state court’s ruling was not a final judgment in the matter. See Remington v. Central Pac. R.R. Co., 198 U.S. 95, 99-100, 25 S.Ct. 577, 579, 49 L.Ed. 959 (1905); Pescatore v. Pan Am. World Airways, Inc., 97 F.3d 1, 7-8 (2d Cir.1996); Virgin Atlantic Airways, Ltd. v. National Mediation Bd., 956 F.2d 1245, 1255 (2d Cir.1992); Hill v. United States Fid. & Guar. Co., 428 F.2d 112 (5th Cir.