OPINION
KELLEHER, District Judge.
This is an action for the refund of federal income taxes for the fiscal year ended December 31, 1966, in the amount of $45,836.00, plus interest thereon.
Plaintiff Margaret Watson Hoover resides in Los Angeles, California. Herbert Hoover, Jr., was the husband of plaintiff Margaret Watson Hoover and resided in Los Angeles, California, at the time of his death on July 9, 1969. Hereinafter, plaintiff Margaret Watson...
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