MEMORANDUM AND ORDER
LINDSAY, District Judge.
This case concerns the federal taxes on the estate of Lucy Lee Bennett. The plaintiff, Eric White, administrator of the estate, brings suit against the government for a refund of federal estate taxes and interest paid on the Bennett estate.
In 1957, Lucy Lee Bennett created a revocable trust, reserving the right under the trust's fifteenth article to amend its terms by written instrument delivered to...
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