RIFKIND, District Judge.
Plaintiffs and defendant, respectively, move for summary judgment. The action is one by executors to recover income taxes paid by the decedent for the year 1941, by reason of the disallowance by the Commissioner of Internal Revenue of certain deductions in the decedent's amended return. The facts are undisputed.
The decedent was declared incompetent by the Supreme Court of the State of New York in 1939 and a committee of his person...
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