MEMORANDUM OPINION
MOON, District Judge.
Plaintiff, John E. Lane, as executor of the estate of Beverly W. Powell, commenced this action by filing a complaint in this Court seeking gift tax refunds. This matter is currently before the Court on cross-motions for summary judgment filed by both parties under Rule 56 of the Federal Rules of Civil Procedure, as well as on the plaintiff's motion to dismiss the defendant's counterclaim pursuant to Rule 12(b)(6)...
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