OPINION & ORDER
O'MALLEY, District Judge.
The plaintiff in this case seeks a refund of over $5 million in federal estate taxes, paid by the estate of Robert R. Miller in May of 1988. The Internal Revenue Service determined that Miller's estate owed the $5 million because a certain amount of Miller's assets, which had been placed in trust, did not qualify for the marital tax deduction — a deduction of which plaintiff claims Miller intended...
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