BORAH, District Judge.
Plaintiff filed this suit as the duly qualified testamentary executrix of the estate of Joseph C. Beals against the defendant as Collector of Internal Revenue for the District of Louisiana, to recover the sum of $1,156.68 with 6% interest from May 15, 1937, which sum she claims was erroneously collected upon a re-determination by defendant of the tax due by the estate of the said Joseph C. Beals.
The case was tried by the Court without...
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