HEALEY, District Judge.
This is an action brought by the executor of the will of John Moir to recover the sum of $14,712.60, alleged to have been an overpayment of estate tax by the executor.
The defendant has moved to dismiss the complaint for failure to state a claim upon which relief can be granted and for want of jurisdiction, or, in the alternative, for summary judgment.
The complaint in substance alleges the following facts:
The decedent...
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