MEREDITH, District Judge.
This is an action to recover federal estate taxes paid by the plaintiff to the defendant on which claims for refund have been filed and jurisdiction lies in this Court by virtue of Title 28, § 1346(a).
Prince Albert Gardner, Jr., died on February 22, 1959. The St. Louis County Probate Court, acting in accordance with § 474.260 Mo.R.S.1959, V.A.M.S., allowed to Leah L. Gardner, widow of Prince Albert Gardner, Jr., $40,000...
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