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STEWART v. UNITED STATES

No. 35634.

158 F.Supp. 25 (1957)

Ashby O. STEWART, Executor of the Last Will and Testament of Mary W. Stewart, deceased, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court N. D. California, S. D.

December 18, 1957.

Attorney(s) appearing for the Case

George H. Koster, San Francisco, Cal., for plaintiff.

Lloyd H. Burke, U. S. Atty., Lynn J. Gillard, Asst. U. S. Atty., San Francisco, Cal., for defendant.

HAMLIN, District Judge.

Ashby O. Stewart, executor of the last will and testament of his deceased wife, Mary W. Stewart, has brought this action against the United States, pursuant to the provisions of 28 U.S.C.A. §§ 1346 (a) (1), 2401 and 2402, to recover a refund of estate taxes heretofore assessed against the estate of Mrs. Stewart and paid by the plaintiff. The case was presented entirely on the pleadings, written stipulations of fact and lengthy memoranda...

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