CAFFREY, District Judge.
This is an action in which the plaintiffs bring suit for refund of Federal estate taxes and interest amounting to $21,898.74. The matter came on for hearing on the Government's motion for summary judgment which was briefed and orally argued by the parties.
On the basis of the pleadings and affidavit on file herein, I find that the decedent James W. Manary died testate on September 15, 1954, survived by his wife. His will was duly probated...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.