SHELBOURNE, Chief Judge.
The plaintiff, Sue F. Hanner, is the surviving widow and beneficiary under the will of her deceased husband Robert A. Hanner. She filed this action March 11, 1949 seeking to recover $1,651.87 deficiency in estate taxes assessed by the Commissioner of Internal Revenue and interest thereon in the amount of $140.23.
The Commissioner had determined that an amount of $10,831.88, paid to the plaintiff in her individual capacity as beneficiary...
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