WESLEY E. BROWN, District Judge.
This is a civil action for recovery of federal estate taxes alleged to have been erroneously and illegally assessed and collected by defendant. The court has jurisdiction of the parties, and of the subject matter under 28 U.S.C.A. § 1346 (a).
The matter has been submitted on stipulated facts, and such stipulation is incorporated into this Memorandum by reference, and will not be reprinted here. Specific mention of stipulated...
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