MEMORANDUM OPINION AND ORDER
MATSCH, Chief Judge.
This is an action by the Estate of Temple H. Buell (Estate), through its Personal Representative, Jerome Lindberg, for a refund of estate taxes. This court has jurisdiction over the matter pursuant to 28 U.S.C. § 1346. The relevant facts have been stipulated and the case was submitted on cross motions for summary judgment after arguments were heard on April 11, 1996.
Temple H. Buell (Buell) died...
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