Davies v. United States
District Court, D. Maine
1Opinion of the Court
MEMORANDUM DECISION ON DEFENDANTS MOTIONS TO DISMISS AND FOR PARTIAL SUMMARY JUDGMENT 1
DAVID M. COHEN, United States Magistrate Judge.
In this estate-tax dispute, the United States of America (the “United States”) moves pursuant to Fed.R.Civ.P. 12(b)(1) to dismiss Count II of the three-count complaint filed by John A. Davies as trustee of the Jack L. Gimbel Revocable Trust B (the “Trust”). United States’ Motion To Dismiss in Part (“Motion To Dismiss”) (Docket No. 7); Complaint (Docket No. 1). The United States also moves separately for summary judgment as to Counts I and III of the Complaint.…
2Cases cited21 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
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- National Amusements, Inc. v. Town of DedhamCourt of Appeals for the First Circuit · 1995
- Greebel v. FTP Software, Inc.Court of Appeals for the First Circuit · 1999
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