OPINION
CAFFREY, District Judge.
This is a civil action against the United States to recover $406,405.36, being a portion of a federal estate tax somewhat in excess of $2,000,000 previously paid by the plaintiff to the United States. The parties filed cross-motions for summary judgment on the basis of pleadings and an amended stipulation of facts and submitted the matter for decision on the basis of memoranda of law. The stipulated facts are as follows:...
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