GIGNOUX, District Judge.
This matter comes before the Court upon defendant's motion to dismiss the complaint for failure to state a claim upon which relief can be granted. Rule 12, Federal Rules of Civil Procedure, 28 U.S.C.A.
The principal action was brought by complaint filed May 7, 1957, pursuant to the provisions of 28 U.S.C.A. § 1346(a) (1). It seeks recovery of $12,604.53 of federal estate tax and interest alleged to have been erroneously assessed...
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