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EMPIRE TRUST COMPANY v. UNITED STATES

Civ. No. 8739.

214 F.Supp. 731 (1963)

EMPIRE TRUST COMPANY and Peter Dauk, Executors of the Will of Mary Lois K. McIntosh, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court D. Connecticut.

February 5, 1963.

Attorney(s) appearing for the Case

J. Kenneth Bradley and Frederick Pope, Jr., of Pullman, Comley, Bradley & Reeves, Bridgeport, Conn., for plaintiffs.

Edward S. Smith, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., and David A. Wilson, Jr., Washington, D. C.; Robert C. Zampano, U. S. Atty., New Haven, Conn., on the brief), for defendant.

TIMBERS, District Judge.

Defendant's motion, pursuant to Rule 12(b) (1) and (6), Fed.R.Civ.P., to dismiss the complaint for lack of jurisdiction over the subject matter and for failure to state a claim upon which relief can be granted, raises questions regarding the mutually exclusive provisions of the Internal Revenue Code1 for Tax Court or District Court relief.

FACTS

The action is brought by the executors of the will...

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