HALBERT, District Judge.
This is an action to recover federal estate taxes alleged to have been overpaid by the estate of Wallace Caswell, deceased. The basic issue, and the only one with which this Court is presently concerned, involves the inclusion in decedent's gross estate of an alleged community property interest of decedent in a 160 acre ranch.
Plaintiff and decedent were married in 1910 and were husband and wife at the date of decedent's death in 1949...
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