OPINION
BREWSTER, District Judge.
This is an action for refund of federal estate taxes and interest paid by the estate of Genevieve E. Tillar, deceased, as a result of an alleged over-assessment by the Commissioner.
The Court has jurisdiction. 28 U.S.C. A. § 1346(a) (1).
Section 2053 of the Internal Revenue Code of 1954 provides that for the purposes of federal estate tax, "the value of the taxable estate shall be determined by deducting...
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