MANSFIELD, District Judge.
In this action by taxpayer's estate against the Government for refund of income taxes paid by the taxpayer totalling $6,610.93 plus interest, the parties have cross-moved for summary judgment pursuant to Rule 56, F.R.Civ.P. Jurisdiction is premised on Title 28 U.S. C. § 1346(a) (1). Disposition of the motions requires a determination as to the time when the tax was deemed "paid" within the meaning of Title 26 U.S.C. § 6511, which...
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