ORDER
O'KELLEY, District Judge.
Plaintiffs are the executors of the Estate of Louis G. Sherman, Sr., who died in 1964. Upon filing an estate tax return, the plaintiffs claimed a deduction for an obligation of the estate owing to the decedent's widow under a separation agreement. The deduction was disallowed by the Internal Revenue Service and the assessed taxes were paid by the plaintiffs. A claim was made for a refund and upon its disallowance, suit was...
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