BURKE, District Judge.
This is a motion by the plaintiff for summary judgment. The suit is one to recover an alleged overpayment of the estate tax. The decedent died in 1933. In 1919, he entered into a separation agreement wherein he agreed to pay his wife and bound his legal representatives to pay her for her support and maintenance $7,500 a year during her lifetime. His wife agreed to accept such payments in full settlement of all claims for support and maintenance...
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