MEMORANDUM OPINION
CARL O. BUE, Jr., District Judge.
In this tax refund action which was tried to the Court, plaintiffs as executors of the estate of Charles S. Atwell seek the recovery of federal estate taxes paid in the amount of $231,476.89 pursuant to 28 U.S.C. § 1346.
The facts necessary for decision are not in dispute. The decedent, a Texas resident, died testate on October 19, 1961. All of decedent's Louisiana property was devised to...
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