District Court, E.D. Pennsylvania March 28, 1963, Civ. A. 30564 (Strite v. McGinnes)

FREEDMAN, District Judge.

This is an action by the executors of decedent’s estate for refund of estate

*514

taxes. It is before us on motions for summary judgment filed by both parties.

Decedent, Lillian D. Cree, was the last survivor of three sisters and a brother. On April 15, 1939, the three sisters executed identical wills.