OPINION
SCHWARTZ, Senior District Judge.
I. INTRODUCTION
Plaintiff Carol S. Arzt ("Arzt"), Executrix of the Estate of Elvira R. Sullivan ("Estate") seeks reimbursement of approximately $300,000 from defendants, beneficiaries of the Estate for federal estate taxes paid by her on behalf of the Estate. Arzt claims a statutory right of reimbursement under 26 U.S.C. § 2207B. On July 6, 1998, the defendants filed a motion to dismiss and Arzt...
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