John T. Dunlap, as Executor of the Estate of Josephine A. Mayer v. United States of America

UNITED STATES DISTRICT COURT SOUTHERN DISTRICT OF NEW YORK JOHN T. DUNLAP, AS EXECUTOR OF THE ESTATE OF JOSEPHINE A. MAYER, Plaintiff, Case No. 1:25-cv-02942 (JLR) -against- OPINION AND ORDER UNITED STATES OF AMERICA, Defendant. JENNIFER L. ROCHON, United States District Judge: Plaintiff John T. Dunlap (“Plaintiff” or “Dunlap”), acting in his capacity as Executor of the Estate of Josephine A. Mayer (the “Estate”), brings this action against Defendant the United States of America (“Defendant” or the “Government”), seeking a refund of $60,483 in income taxes paid on behalf of the Estate for tax…