KIRKPATRICK, District Judge.
This is a suit at law brought by the plaintiffs as executors of the estate of Dr. Malcolm MacFarlan to recover an inheritance tax in the amount of $29,937.07 with interest as claimed, paid by them, after audit and revision of their return by the Commissioner of Internal Revenue. The trial was to the court without a jury.
The controversy arises out of a transfer of property made by the decedent during his lifetime, creating an irrevocable...
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