GODDARD, District Judge.
This is a motion for summary judgment made by defendant pursuant to Rule 56 of the Federal Rules of Civil Procedure, 28 U.S.C.A. following section 723c.
The action is brought to recover $3,565.35 with interest, an alleged over-assessment on the estate of Charlotte M. Baker, who died May 29, 1935. Plaintiff paid the tax under protest on July 5, 1938. Stephen D. Baker, the plaintiff, was the husband of the decedent, and is the executor...
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