MORRIS, District Judge.
This is a jury waived action at law, (facts agreed), to recover a portion of an estate tax in the amount of $462.60, together with interest thereon from December 5, 1935, alleged to have been erroneously and illegally assessed against, and collected from, the plaintiff, as administrator of the estate of Van H. Dodge, deceased, who was a resident of Whitefield, New Hampshire, and who died on January 4, 1934. The plaintiff, as such administrator...
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