LEVET, District Judge.
This is an action for the recovery of federal estate taxes alleged to have been illegally and erroneously collected. Jurisdiction is premised on 28 U.S.C. § 1346(a)(1). Each side has moved for summary judgment. Certain facts have been stipulated.
1. William Deering Howe (hereinafter called "the decedent") married Polly Brooks Howe in New York, New York, on June 27, 1921. Two children were born of the marriage, to wit, Cynthia Brooks...
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