Free Order on Motion to Dismiss - Rule 41(a) - District Court of Federal Claims - federal

Case 1:05-cv-01028-MBH

Document 46

Filed 09/13/2006

Page 1 of 1

In The United States Court of Federal Claims
* * * * * * * * * * * * * * * ESTATE OF RANKIN M. SMITH, SR., et al., Plaintiffs, v. UNITED STATES, Defendant. * * * * * * * * * * * * * * * * * * * * * * * * * * *

No. 05-1028T Filed: September 13, 2006

ORDER The court received the plaintiffs' September 12, 2006 motion to dismiss the complaint in the above-captioned case, without prejudice, in order to pursue an IRS administrative review of the estate tax. Plaintiffs' motion is GRANTED. The complaint in this case is, hereby, DISMISSED, without prejudice, pursuant to RCFC 41(a)(2). After administrative review by the IRS, should plaintiffs file a new complaint, the clerk's office shall WAIVE the filing fee and ASSIGN the complaint to the undersigned judge. Any such filing by plaintiffs should cite and draw the attention of the clerk's office to this Order. IT IS SO ORDERED. s/Marian Blank Horn MARIAN BLANK HORN Judge