LEVIN, District Judge.
This action is brought for the recovery of an amount which the parties agree has been an overpayment of Federal estate tax, plus interest thereon. The only issue is whether the plaintiff's cause of action is barred by the statute, Section 3772(a) (2) of the Internal Revenue Code.
Suit was instituted more than two years from the mailing of a letter dated September 2, 1944, by the Commissioner of Internal...
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