MEMORANDUM OPINION
SCHATZ, District Judge.
Plaintiff, Vantine A. James, Executor of the Estate of Marie O. Neal, brought this action for refund of estate taxes paid following an I.R.S. deficiency assessment on one-third interests in two trusts which Mrs. Neal had helped to establish for her grand-children. Each party filed a motion for summary judgment (Filing Nos. 10 and 17), and following a hearing on the motions...
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