BEN C. DAWKINS, Jr., Chief Judge.
The executor of the Estate of Lillian B. Fain brings this action for recovery of federal estate taxes in the amount of $195,963.19, plus interest, alleged by plaintiff to have been illegally assessed and collected.
The controversy stems from the Commissioner's inclusion in decedent's estate of the corpus of the Lillian B. Glassell Trust, valued at $919,227.47. Plaintiff contends that, although decedent was nominally the settlor...
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