DAWSON, District Judge.
This is a suit to recover federal estate taxes, claimed to have been illegally exacted.
The plaintiff is the widow of S. Thruston Ballard, formerly a wealthy citizen of Louisville, who died testate on January 18, 1926. By his will, his wife, the plaintiff, was named executrix, and, with the exception of a few special bequests, she was named the sole beneficiary of the estate.
Plaintiff's action is based upon the claim that,...
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