OPINION
PORTER, District Judge:
Plaintiffs and defendant have both moved for summary judgment in this action for refund of an alleged overpayment of federal estate taxes and interest paid in the amount of $41,066.68, plus interest as provided by law.
From the undisputed facts of the case it appears that on December 21, 1961, the testator and his wife entered into a contract to make a will (Exhibit "A", attached to item 11) whereby the wife agreed...
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