ORDER GRANTING SUMMARY JUDGMENT FOR PLAINTIFF
ATKINS, District Judge.
This action for refund of federal estate taxes paid to the defendant United States government is brought by John H. Finley, Executor of the estate of Mildred B. Whitlock. Plaintiff-executor and defendant United States of America agree in their joint addition to the pre-trial stipulation that there are no disputed material facts and that this cause may be disposed of based on the pleadings...
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