District Court, D. North Dakota October 17, 1994, No. A4-93-152 (Keller v. United States ex rel. Internal Revenue Service Department)

MEMORANDUM AND ORDER

CONMY, District Judge.

The Government has moved to dismiss this suit for refund of taxes paid. The basis for dismissal is a claimed failure in the Claim for Refund to adequately inform the Commissioner (of the Internal Revenue Service) of the factual and legal bases upon which the claim was premised.