LEVIN, Chief Judge.
The estate of Charles E. Good, deceased, seeks a refund of income taxes plus interest for the year 1956. The Government filed a motion for summary judgment. The pertinent facts are undisputed.
In 1952 and 1953, Charles E. Good received from his employer corporation certain salaries and expense reimbursements, which he included in his federal income tax returns for those years, and paid the appropriate taxes thereon. Shortly before he died...
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