SWEIGERT, District Judge.
This is an action brought by Ruth Sawyer, as the Executrix of the Estate of Cecil L. Sawyer, for the refund of $36,872.53 in estate taxes.
The record consists of a Stipulation and Order containing an Agreed Statement of Facts (with attached exhibits) filed herein on October 8, 1971, and the deposition of Wagner d'Alessio, also on file with the Court.
The first question presented is whether the value of decedent's community...
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