INCH, Chief Judge.
In this action plaintiff seeks to recover estate taxes amounting to $64,515.89, with interest, alleged to have been illegally, wrongfully and erroneously assessed and collected from plaintiff as Executor of the Last Will and Testament of Kate R. Simons, deceased.
The decedent had a general power of appointment under an inter vivos trust created by one Sidney R. Kirkman on April 22, 1931, which had a value at decedent's death of $274...
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