GOURLEY, Chief Judge.
In this proceeding to recover a portion of a federal estate tax from the United States, the sole question posed is whether a summer residence is includable in decedent's gross estate for federal estate tax purposes.
The action is before the court on motions of plaintiff, Peoples First National Bank and Trust Company, executor under the will of Sarah G. Ricketson, and defendant, United States of America, for judgment on the pleadings....
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