OPINION
SWEENEY, District Judge.
The plaintiff sues for a refund of income taxes which she alleges were erroneously assessed and collected for the fiscal years ended September 30, 1959, 1960 and 1961.
Findings of Fact
The facts are stipulated, and the court adopts them as its findings of fact.
The plaintiff is the executrix of the estate of David C. Levin who was her husband and who died testate on December 7, 1958. The decedent...
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