Kojes v. United States

MISHLER, District Judge.

Defendant moves to dismiss the complaint pursuant to Rule 12(b) (1) of the Federal Rules of Civil Procedure for lack of jurisdiction over the subject matter.

The claim stated in the complaint alleges that the decedent died in August, 1956. Estate taxes in the sum of $2,-761.40 were paid on February 19, 1959, and an additional sum of $1,349.20 on or about August 17, 1960. Thereafter, Internal Revenue Service made an assessment against the estate for income taxes due from decedent for the years 1949 through 1956 in the sum of $27,330.11, which sum included interest and…