MEMORANDUM AND ORDER
HALBERT, District Judge.
This is an action for refund of estate taxes, penalty and interest on behalf of the estate of Fred M. Pfeiffer, by Viola Pfeiffer, as executrix. Jurisdiction is proper under Title 26 U.S.C. § 7422. Both parties have moved for summary judgment pursuant to Rule 56 of the Federal Rules of Civil Procedure.
Three distinct questions are presented for consideration by the Court:
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