ROTH v. UNITED STATES

No. 80-1212C(2).

511 F.Supp. 653 (1981)

Nina Lee ROTH, etc., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, E. D. Missouri, E. D.

April 14, 1981.


Attorney(s) appearing for the Case

Barry A. Short and Michael D. Mulligan, Lewis, Rice, Tucker, Allen & Chubb, St. Louis, Mo., for plaintiff.

Ludwig H. Adams, Trial Atty., Tax Division, Dept. of Justice, Washington, D. C., for defendant.


MEMORANDUM

NANGLE, District Judge.

This case is now before the Court on plaintiff's motion for partial summary judgment. Plaintiff brought this suit pursuant to 28 U.S.C. § 1346(a)(1) seeking to recover an alleged overpayment of estate taxes on the estate of decedent Lee J. Sloan. The primary area of dispute between the parties, and the issue to which the instant motion for partial summary judgment is directed...

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