GRUBB, District Judge.
This is an action for recovery of an overpayment of tax brought under Section 1346(a)(1), Title 28 U.S.C.A. The Government has moved to dismiss the complaint for lack of jurisdiction.
Plaintiff, Rose A. Holzer, is the widow of Joseph B. Holzer who died on April 21, 1954. Plaintiff, Kellogg-Citizens National Bank of Green Bay, Wisconsin, qualified as executor of the estate of Joseph B. Holzer and filed an estate tax return on or about...
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