FRED M. TAYLOR, District Judge.
The plaintiff, as Executrix of the Estate of Herbert J. Martinson, is seeking to recover the sum of $20,453.49, together with interest thereon, assessed and collected as Federal Estate Taxes from the Estate of Herbert J. Martinson.
Herbert J. Martinson, a resident of Latah County, Idaho, died on February 3, 1954, leaving a last will and testament which was admitted to probate in the Probate Court of said County and State. Plaintiff...
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