WALTER E. HOFFMAN, Chief Judge.
This controversy, involving a claim for refund of estate taxes paid, is before the Court upon an agreed statement of facts and certain exhibits introduced in evidence.
Buena Vista Cromwell died on December 15, 1957, and her last will and testament was admitted to probate in the Clerk's Office of the Corporation Court of the City of Norfolk, Virginia, on December 20, 1958, at which time Thomas H. Willcox qualified as executor...
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