CAFFREY, District Judge.
This action is brought by plaintiff as Executrix under the will of William S. Stedman, Jr. to recover $3710.83 in federal estate tax and interest paid to the defendant. The parties have filed cross-motions for summary judgment.
The following facts appear from the pleadings, attachments thereto, affidavits, and a stipulation filed herein. William S. Stedman, Jr. died testate on December 2, 1957. His will was admitted to probate at Springfield...
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