COOPER, District Judge.
This is an action to recover the sum of $1,707.54, with interest, alleged over payment of the federal estate tax assessed upon the estate of Louis Bremer, deceased. In the brief the claim is reduced to $1,490.57.
The controversy arises over the assessment made by the Department in the federal estate tax proceeding upon several parcels of real estate in New York City owned by Louis Bremer and his wife as tenants by entirety at the time...
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