Hansen v. Vinal

*395MEMORANDUM

RICHARD E. ROBINSON, Chief Judge.

This is an action for the recovery of estate taxes assessed by the defendant and paid by the plaintiff plus interest from the date of payment. The provisions of 28 U.S.C. § 1340 grant this Court jurisdiction. The case was tried to the Court upon an agreed stipulation of facts together with attached exhibits.

Otto H. Hansen died testate on June 27, 1962. His Last Will and Testament was presented to the County Court of Knox County, Nebraska, on July 2, 1962, and was admitted to probate on August 3rd of that year. Included among the assets of the estate…