MITCHELL, District Judge.
The plaintiffs, Mrs. Anna Terranova Catalano, widow of William Catalano, decedent, and Mrs. Rosemary Catalano Loup, daughter and sole heir of William Catalano, are seeking recovery of allegedly overpaid Federal Estate Taxes in the amount of $4,295.76, plus statutory interest, resulting from the following:
The basis of this action is that the Commissioner of Internal Revenue included in the decedent's gross estate one half of the proceeds...
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