BREWSTER, District Judge.
This is an action by the executor under the will of John A. Barbour to recover a portion of the federal estate tax, paid by the plaintiff. Claim for refund was duly filed and was rejected, resulting in this petition.
John A. Barbour died January 9, 1925. He had taken out on his life fourteen policies of insurance, all of which were dated prior to 1918. These policies were reported in the executor's estate tax return, but the proceeds...
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