TEHAN, Chief Judge.
The plaintiff, Marjorie A. Busby, widow of Bert B. Busby and administratrix of his estate, brings this action pursuant to § 1346(a) (1), Title 28 U.S.C. to recover $2301.56 plus interest which amount she alleges was illegally assessed and wrongfully collected as an estate tax by the defendant, United States of America. After issue was joined, the plaintiff filed a motion for judgment on the pleadings and the defendant filed a motion to dismiss...
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