Rehearing and Rehearing En Banc Denied January 11, 1988.
CUDAHY, Circuit Judge.
Lee Martin, Executor of the Estate of Esther S. Martin and Trustee of the Esther S. Martin Living Trust (the "estate"), appeals from a judgment dismissing its complaint for an estate tax refund for want of jurisdiction because the estate failed to file a proper administrative claim for refund. We affirm.
I.
Esther Martin...
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