OPINION AND ORDER
FULLAM, District Judge.
This is a suit against the United States for a refund of federal income tax. Jurisdiction is based on 28 U.S.C. § 1346(a) (1). Both parties have moved for summary judgment. The following facts have been stipulated:
"1. Plaintiff is Provident National Bank, co-trustee of a testamentary trust created by Laura Tyler, deceased.
2. Defendant is the United States of America.
3. Laura Tyler...
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