MANDELBAUM, District Judge.
This is an estate tax case. The facts are not in dispute. The executrix filed a return showing no tax to be due. The Commissioner, on an examination of the return, assessed a tax of $4,171.16, which the taxpayer paid with interest of $340.55. The executrix brings this action to recover the sum of $4,511.71.
In 1937, the decedent and his first wife separated, and entered into a separation agreement in October, 1937. The only relevant...
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