Gordon

Plaintiffs have brought an action to quiet title to certain property against defendants. The United States has moved to dismiss as to it on the ground that this Court has no jurisdiction and is not empowered to grant the relief sought.

Plaintiffs allegedly are owners of certain property which they obtained under a declaration of trust made by one Marcus M. Laub, deceased. The instrument is dated September 21, 1949. The trustor-donor died April 7, 1954. The de *773 fendant Bank of America is one of the executors under the last will and testament.

In their complaint plaintiffs allege that they are the owners of the property in question free of any liens. They further allege that the United States is about to assert a lien or claim upon the property for federal estate tax purposes in amounts unknown to plaintiffs. In order to obtain a determination of this question they have commenced the instant action.

The defendant relies upon four grounds in support of its motion: (1) It has not consented to be sued; (2) Section 2410 of Title 28 does not permit the joinder of the United States; (3) Plaintiffs have not exhausted their administrative remedies; (4) Declaratory judgment may not be…