GOURLEY, Chief Judge.
This is a suit for the refund of federal estate taxes in the sum of $4,577.73 with interest, the refund of which taxpayer alleges has been erroneously denied.
Thomas K. Reeves died on December 28, 1947. Leonard D. Reeves was duly appointed the administrator of said estate. An estate tax return was filed with the Internal Revenue Service on February 20, 1950, reporting a net estate tax due in the sum of $16,826.31.
Prior to February...
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