District Court, D. Kansas January 25, 1968, Civ. W-3701 (Schmidt v. United States)

MEMORANDUM OF DECISION

THEIS, District Judge.

This action arises under the Internal Revenue laws of the United States, and is here now on cross-motions for summary judgment. The plaintiff’s complaint prays for recovery of estate taxes and interest thereon assessed against the Estate of Carl H. Schmidt pursuant to 26 U.S.C.A. § 2001, as amended.