MATHES, District Judge.
Plaintiff administrator seeks recovery from the Collector on two claims for refund with interest of alleged estate-tax overpayment. Int.Rev.Code, §§ 3771, 3772, 26 U.S.C.A. §§ 3771, 3772. Both parties have filed motions for summary judgment. Federal Rules of Civil Procedure, rule 56 (a, b), 28 U.S.C.A. The material facts as disclosed by the pleadings and pre-trial stipulations are not in dispute.
On October 3, 1947...
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