LEWIS, District Judge.
This is a suit seeking refund of inheritance taxes paid under a deficiency assessment. The amount in controversy is $16,477.31.
The executor of the estate of Howard C. Rogers paid $60,693.53 to Elizabeth Rogers, the sister of the deceased, that being the balance due on the running account of Howard C. and Elizabeth Rogers, and listed the same as a payable debt by the estate.
The Inheritance Tax Division of the Internal Revenue...
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