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FIELD'S ESTATE v. UNITED STATES

131 F.Supp. 76 (1955)

Estate of Lester FIELD, Deceased, Barnett Hollander, Temporary Administrator and Executor, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court S. D. New York.

May 2, 1955.

Attorney(s) appearing for the Case

Sydney J. Schwartz, New York City, for plaintiff.

J. Edward Lumbard, U. S. Atty., for S. D. N. Y., New York City, for defendant (Maurice N. Nessen, New York City, of counsel).

MURPHY, District Judge.

On this motion, the government seeks dismissal of the complaint pursuant to Rule 12(b), Federal Rules of Civil Procedure, 28 U.S.C.A. The motion is based upon two sections of the Internal Revenue Codes of 1939 and of 1954, one being a statute of limitations,1 the other a provision that where a taxpayer applies to the Tax Court to review a deficiency determined by the Commissioner of Internal Revenue, he cannot bring...

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