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ESTATE OF DAVENPORT v. U.S.

Civil Action No. 09-CV-13591.

736 F.Supp.2d 1087 (2010)

ESTATE OF Sarah M. DAVENPORT, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, E.D. Michigan, Southern Division.

August 16, 2010.

Attorney(s) appearing for the Case

John D. Mabley, Smith and Mabley, Farmington Hills, MI, for Plaintiff.

Stephen T. Lyons, U.S. Department of Justice, Washington, DC, for Defendant.

OPINION AND ORDER GRANTING DEFENDANT'S MOTION FOR SUMMARY JUDGMENT

PAUL D. BORMAN, District Judge.

I. INTRODUCTION

This is a federal tax case. Plaintiff, the Estate of Sarah M. Davenport ("the Estate"), seeks a $262,932 refund of federal estate taxes assessed and collected by Defendant, the United States, following the death of Sarah M. Davenport ("Decedent"). The government argues that the Court lacks jurisdiction over this case pursuant...

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