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ESTATE OF PECHAN v. U.S.

No. 86 CV 1471.

686 F.Supp. 410 (1988)

ESTATE OF Bernard W. PECHAN, Deceased, Bernard Warren Pechan, Administrator, Plaintiff, v. UNITED STATES of America, et al., Defendants.

United States District Court, E.D. New York.

June 14, 1988.

Attorney(s) appearing for the Case

Murray Rudman, Southhampton, N.Y., for plaintiff.

Richard Prendergast, U.S. Dept. of Justice, Tax Div., for defendants.

MEMORANDUM AND ORDER

McLAUGHLIN, District Judge.

This is an action under the Internal Revenue Code of 1954, as amended, 26 U.S.C. § 7422, for refund of a tax overpayment. See 28 U.S.C. § 1346(a)(1). Defendants move to dismiss the Complaint for lack of subject matter jurisdiction. Fed.R.Civ.P. 12(b)(1). Defendants move, in the alternative, for summary judgment. Fed.R.Civ.P. 56(b).

FACTS

The parties and this dispute are certainly...

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