McGOHEY, District Judge.
The defendants have moved pursuant to Fed.Civ.Rule 12 to dismiss this declaratory judgment action or alternatively, pursuant to Fed.Civ.Rule 65, to enjoin its prosecution until after determination of a related proceeding now pending in the Surrogate's Court, New York County. The amount in controversy exceeds $10,000 and the parties are of diverse citizenship.
The ultimate issue between them is whether a federal income tax deficiency...
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