Legal Opinion

Davies v. United States

District Court, D. Maine

Decided December 13, 2000No. Civ. 00-137-P-DMCPublishedCited by 11 opinions

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

  1. Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
  2. Commissioner v. Estate of BoschSupreme Court of the United States · 1967
  3. McCarthy v. Northwest Airlines, Inc.Court of Appeals for the First Circuit · 1995
  4. National Amusements, Inc. v. Town of DedhamCourt of Appeals for the First Circuit · 1995
  5. Greebel v. FTP Software, Inc.Court of Appeals for the First Circuit · 1999

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3Cited by11 opinions

  1. Raymond W. Beall Hazel A. Beall v. United StatesCourt of Appeals for the Fifth Circuit · 2003
  2. John F. Hinck and Pamela F. Hinck v. United StatesCourt of Appeals for the Federal Circuit · 2006
  3. Hinck v. United StatesUnited States Court of Federal Claims · 2005
  4. Dogwood Forest Rest Home, Inc. v. United StatesDistrict Court, M.D. North Carolina · 2001
  5. Weiner v. United StatesDistrict Court, S.D. Texas · 2002

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