ABRUZZO, District Judge.
This action was brought by the executors of the estate of John Burling Lawrence, deceased, who died March 4, 1929, to recover the sum of $3,248.64 with interest from February 28, 1930, on the ground that said sum was erroneously collected as an estate tax.
The securities transferred by the decedent and which the Commissioner of Internal Revenue found constituted part of his gross estate were as follows:
On March 12, 1927...
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