Trout v. United States

*220MEMORANDUM AND ORDER ON DE-PENDANT’S MOTION TO DISMISS

GIBSON, Judge:

This is a gift tax refund case, arising out of the alleged premature payment of such taxes, which at this point comes before the court on defendant’s motion to dismiss. While not pleaded with specificity, petitioner premises jurisdiction in this court on the Tucker Act, 28 U.S.C. 1491, and the basis of the substantive claim is bottomed on Title 26 U.S.C.

Plaintiff underscores the merits of his claim in his petition,1 while apparently recognizing the untimeliness thereof, by alleging, inter alia, that:

“... in consideration of…