RYAN, Chief Judge.
This suit filed to recover Federal Estate Tax erroneously assessed and wrongfully collected comes to us for trial upon stipulated facts. Jurisdiction is predicated under Section 1346(a) (1), Title 28 U.S.C.
Plaintiff, as Executor of the Last Will and Testament of Clara J. Pineyro, deceased, duly filed a federal estate tax return and paid $5,734.25, the amount of tax shown to be due by the return. Thereafter, upon audit, the Commissioner...
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