District Court, D. North Dakota November 30, 2005, CIV.A2-05-48 (Malm Ex Rel. Estate of Malm v. United States)

ORDER GRANTING MOTION TO DISMISS

ERICKSON, District Judge.

Before the Court is a motion by Defendant to dismiss (doc. # 5). Plaintiff filed a brief in opposition (doc. # 8).

FACTS

Harry Malm died on August 5, 1998. His estate included shares of Medtronic stock. The IRS disputed the estate’s valuation of that stock.