MELLOTT, District Judge.
The issue before the court is whether an additional refund of estate tax may be allowed, the funds of the estate having been expended for attorneys' fees and court costs in securing an earlier refund of estate tax, the amount so expended being in excess of the amount claimed in the estate tax return. The basic facts are, by this reference, found to be as stipulated and as admitted in the pleadings.
Rosa Baumstark, a resident of Sedgwick...
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