MEMORANDUM OF DECISION ON VARIOUS MOTIONS
WARREN W. EGINTON, Senior District Judge.
Plaintiff AmBase Corporation brings this action against defendant United States of America seeking a refund of overpaid federal taxes. Now pending before the Court are three motions: (1) defendant's motion to dismiss for lack of subject matter jurisdiction (Doc. #29); (2) plaintiff's motion for partial summary judgment (Doc. #32); and (3) defendant...
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