OPINION
BELLONI, District Judge.
This is an action under 28 U.S.C. § 1346 for the refund of federal estate taxes alleged by plaintiff to have been collected illegally and erroneously under the Internal Revenue laws of the United States.
Clarence G. Blagen died on May 28, 1951, leaving a will establishing a trust for the benefit of Minnie C. Blagen. It reads, in part:
"ART. III
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