MEMORANDUM, OPINION and ORDER
KRUPANSKY, District Judge.
This is an action brought by the executor of the estate of Yetta B. Weinstein to recover federal estate taxes in the amount of $6,900.00 which plaintiff alleges were overpaid pursuant to an erroneous decision of the Commissioner of Internal Revenue disallowing a claimed $25,000.00 charitable deduction from the deceased's gross estate. Jurisdiction is conferred...
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