LEWIS, District Judge.
This is an action brought to recover estate taxes assessed against the plaintiff and collected by the Commissioner of Internal Revenue of the United States. The controversy arises over the marital deduction claimed under § 2056, Title 26, U.S.C.A.
The facts are not in dispute and were submitted to the Court by stipulation with supporting exhibits. They are as follows:
Arthur E. Sims died intestate on April 9, 1957. He was...
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