Sadie Katz v. United States America

DUNIWAY, Circuit Judge: Appellant is the widow of Leroy Joseph Katz, who died a resident of California on February 27, 1960. She brought this action under 28 U.S.C. § 1346(a)(1) to obtain a refund of Federal Estate Tax. The trial court entered a summary judgment against her (Katz v. United States, S.D. Cal. C.D., 1966, 255 F. Supp. 642) and she appeals. We reverse.