RULING ON DEFENDANT'S MOTION FOR SUMMARY JUDGMENT
CLARIE, District Judge.
The Connecticut Bank and Trust Company (Bank), acting as executor of the estate of Charles A. Hunter, has brought suit to recover an alleged overpayment of the estate's federal estate tax and the government has moved for summary judgment, pursuant to Rule 56, Fed.R. Civ.P., on the grounds that there is no genuine issue as to any material fact and that it is entitled to judgment as...
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