ORDER
EDENFIELD, District Judge.
This is an action against the United States for tax refund in the amount of $47,128.92, representing income tax and accrued interest thereon which allegedly was erroneously and illegally collected by defendant in 1967 from Frances Wood Wilson, now deceased, for the calendar year 1962.
The controversy centers around a transaction in 1962 whereby Frances Wood Wilson disposed of a partnership interest she possessed,...
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