MEMORANDUM
MEREDITH, District Judge.
This matter was tried to the Court and the Court makes the following findings of fact and conclusions of law:
This is a suit by the Administrator of the Estate of Florence Lambert Orthwein to recover federal estate taxes in the amount of $78,172.63, together with interest. All the necessary statutory requirements have been met and the suit is properly brought and this Court has jurisdiction under 28 U.S.C. §...
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