District Court, W.D. Pennsylvania September 9, 1976, Civ. A. 75-761 (McDowell Nat. Bank of Sharon, Pa. v. United States)

OPINION

McCUNE, District Judge.

Plaintiff filed this action pursuant to § 1346(a)(1) of The Judicial Code, Act of June 25, 1948, c. 646, 62 Stat. 933, 28 U.S.C.A. § 1346(a), as amended, seeking review of the final decision of the Commissioner of Internal Revenue denying its claim for a refund of federal estate taxes alleged to have been illegally and erroneously assessed and collected.