MEMORANDUM OPINION
MICHAEL, District Judge.
This action is before the court on the defendant's motion for summary judgment. The plaintiff filed this action for a refund of approximately $125,000.00 in estate taxes and interest which were allegedly erroneously assessed and collected from the Estate of William H. Wisely ("the Estate"). The parties have stipulated that the only issue in dispute in this action is the Estate's entitlement to a marital deduction...
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