These are cross-motions for summary judgment under Rule 56, Fed.Rules Civ. Proc. 28 U.S.C.A. in a controversy which involves only a question of the taxability, for the purposes of the federal estate tax, of the sum of $62,400 assessed by the Collector of Internal Revenue for the First District of New York in connection with the death of George F. Molter on April 17, 1954.
The decedent was...
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