CHESNUT, District Judge.
The plaintiffs in this case are suing to recover an alleged over-payment of federal estate taxes in the amount of $10,248.07 principal, and $347.02 interest. The taxpayer is the estate of David Myers, late of Baltimore City, who died February 1, 1934, being at the time a citizen of the United States and resident of the State of Maryland. By his duly probated will dated February 28, 1933, he appointed the plaintiffs as his executors. They made...
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