DOYLE, District Judge.
The above-entitled action arises under the Internal Revenue Laws of the United States, and specifically Title 28 U.S.C. § 1346(a) (1). It seeks a refund of federal estate taxes together with interest upon the allegation that these taxes were illegally assessed and collected from the plaintiff by the District Director of Internal Revenue for the District of Colorado.
The plaintiff, as executor of the Estate of Helen A. Clark, having...
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