Legal Opinion
Webb v. United States
District Court, E.D. Virginia
Decided May 4, 1994No. Civ. A. 3:93CV847PublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM OPINION
RICHARD L. WILLIAMS, Senior District Judge.
This matter is before the Court on defendant’s motion to dismiss, pursuant to Fed. R.Civ.P. 12(b)(1) and 12(b)(6), for lack of subject matter jurisdiction and for failure to state a claim on which relief can be granted. For the reasons set forth below, the Court grants the motion pursuant to Fed.R.Civ.P. 12(b)(1).
I. Facts
On April 5, 1988, Mary Morton Parsons, who is deceased, filed a refund claim with the Internal Revenue Service (“IRS”) for $10,-862,876.88 plus interest. 1 In the refund claim, Parsons sought a refund of gift taxes…
2Cases cited8 opinions
- Irwin v. Department of Veterans AffairsSupreme Court of the United States · 1991
- United States v. DalmSupreme Court of the United States · 1990
- Ray E. Vintilla, Carla M. Vintilla v. United StatesCourt of Appeals for the Eleventh Circuit · 1991
- Giles H. Miller, Jr., of the Estate of Virginia Fletcher Wood v. United StatesCourt of Appeals for the Fourth Circuit · 1991
- Johnsen v. United StatesDistrict Court, E.D. New York · 1991
3 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Webb v. United StatesCourt of Appeals for the Fourth Circuit · 1995
- Porter v. United StatesDistrict Court, E.D. Virginia · 1996
- Marian Brockamp, Administrator and Sole Residuary Beneficiary of the Estate of Stanley B. McGill Deceased v. United StatesCourt of Appeals for the Ninth Circuit · 1995
- Marian Brockamp, Administrator and Sole Residuary Beneficiary of the Estate of Stanley B. McGill Deceased v. United StatesCourt of Appeals for the Ninth Circuit · 1995
- Webb v. United StatesCourt of Appeals for the Fourth Circuit · 1995