SCHOONMAKER, District Judge.
A jury trial was waived in this case, and it was heard before the court on the pleadings and proofs.
The question at issue in the case is whether or not plaintiffs, as executors of the last will and testament of David B. Oliver, deceased, are entitled to recover from defendant, as collector of internal revenue of the United States, the sum of $444,492.10 paid by plaintiffs to defendant on a deficiency assessment of estate taxes...
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