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DAVIES v. U.S.

No. Civ. 00-137-P-DMC.

124 F.Supp.2d 717 (2000)

John A. DAVIES, as Trustee of the Jack L. Gimbel Revocable Trust B, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Maine.

December 13, 2000.

Attorney(s) appearing for the Case

Linda Russell, Petruccelli & Martin, Portland, ME, for John A Davies, as trustee of the Jack L. Gimble Revocable Trust B, plaintiff.

Frederick Emery, Office of the U.S. Attorney, Portland, ME, Mandee A.S. Rosler, U.S. Department of Justice, Washington, DC, for United States of America, defendant.

MEMORANDUM DECISION ON DEFENDANT'S MOTIONS TO DISMISS AND FOR PARTIAL SUMMARY JUDGMENT1

DAVID M. COHEN, United States Magistrate Judge.

In this estate-tax dispute, the United States of America (the "United States") moves pursuant to Fed.R.Civ.P. 12(b)(1) to dismiss Count II of the three-count complaint filed by John A. Davies as trustee of the Jack L. Gimbel Revocable Trust B (the "Trust"). United States' Motion...

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