Estate of Powell v. United States

MEMORANDUM OPINION

MOON, District Judge.

Plaintiff, John E. Lane, as executor of the estate of Beverly W. Powell, commenced this action by filing a complaint in this Court seeking gift tax refunds. This matter is currently before the Court on cross-motions for summary judgment filed by both parties under Rule 56 of the Federal Rules of Civil Procedure, as well as on the plaintiffs motion to dismiss the defendant’s counterclaim pursuant to Rule 12(b)(6) of the Federal Rules of Civil Procedure. Extensive oral argument was held on the parties’ motions on December 18, 2000. For the reasons set…