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BLATT v. U.S.

No. 2:92-3563.

830 F.Supp. 882 (1993)

Solomon BLATT, Jr., as Executor of the Estate of Solomon Blatt, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, W.D. North Carolina, Charleston Division.

August 12, 1993.

Attorney(s) appearing for the Case

Thomas McCutchen and William Taylor, Columbia, SC, for plaintiff.

Ann Reid, Washington, DC, for defendant.

MEMORANDUM OF DECISION AND ORDER

ROBERT D. POTTER, District Judge.

THIS MATTER is before the Court on the Defendant's Motion to Dismiss pursuant to Rule 12(b) of the Federal Rules of Civil Procedure.

The Plaintiff has brought suit seeking a refund from the Internal Revenue Service ("IRS") of $68,782.23 plus interest from August 13, 1987 plus reimbursement of litigation costs and administrative costs under Internal Revenue Code...

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