WHALEY, Judge.
The plaintiffs are the beneficiaries and distributees of Parker A. Henderson, a resident of the state of Florida, who died in 1925, leaving his last will and testament which was duly admitted to probate, in which he named his two sons and his widow as sole devisees and legatees. The estate has been fully administered and settled and the executor has been discharged. During the administration of the estate the executor duly filed a federal estate tax...
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