BROWN v. UNITED STATES

Civ. Nos. 80-1683, 80-2144.

496 F.Supp. 903 (1980)

Julia A. BROWN, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. New Jersey.

September 12, 1980.


Attorney(s) appearing for the Case

Juan J. Ryan, New Providence, N. J., for plaintiff.

William W. Robertson, Acting U.S. Atty. by Judy Sello, Asst. U.S. Atty., Newark, N. J. and M. Carr Ferguson, Asst. Atty. Gen. by D. Patrick Mullarkey and Allen R. Mass, Attys., Tax Division, Washington, D. C., for defendant.


OPINION

BIUNNO, District Judge.

Plaintiff Julia Brown has filed two suits against the United States, and both are before the court on motions by the United States to dismiss under F.R.Civ.P. 12(b).

The first suit was filed in Superior Court of New Jersey under 28 U.S.C. § 2410, a statute which authorizes the United States to be named a party in any civil action or suit in any district court, or in any State court having jurisdiction of the subject...

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