DECISION AND ORDER
REYNOLDS, Chief Judge.
This is an action by the plaintiffs for the refund of federal taxes paid by them on behalf of the estate of W. Leo Murphy. This court has jurisdiction under 28 U.S.C. § 1346(a)(1). Presently before the court are cross motions for summary judgment. For the reasons stated below, the plaintiffs' motion for summary judgment will be denied and the defendant's motion for summary judgment will be granted.
Since...
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