id	keyword
ftr-431	tax court
ftr-431	equitable
ftr-431	courts
ftr-431	article
ftr-431	equity
ftr-431	jurisdiction
ftr-431	commissioner
ftr-431	t.c
ftr-431	estate
ftr-431	estate tax
ftr-431	law
ftr-431	supra
ftr-431	note
ftr-431	u.s
ftr-431	power
ftr-431	refund
ftr-431	supreme court
ftr-431	cases
ftr-431	deficiency
ftr-431	iii
ftr-431	united
ftr-431	states
ftr-431	recoupment
ftr-431	action
ftr-431	congress
ftr-431	claims
ftr-431	taxpayer
ftr-431	tax refund
ftr-431	district court
ftr-431	tax cases
ftr-431	cir
ftr-431	tax review
ftr-431	income tax
ftr-431	overpayment
ftr-431	mueller