McGRANERY, District Judge.
This is a suit brought for the refund of taxes paid, and the matter comes before the Court on plaintiff's motion for summary judgment. The legal question thus raised is whether the principal and accrued interest of certain United States bonds issued after March 1, 1941, which were owned by a non-resident alien individual who did no business in this country, and which were physically located here, are subject to the Federal estate tax. (Inasmuch...
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