SWEENEY, District Judge.
This is an action to recover estate taxes alleged to have been illegally assessed and collected.
The question is whether, in determining the net estate of the decedent, the plaintiffs were entitled to deduct from the gross estate, the amount of a bequest to two charities.
The Commissioner of Internal Revenue denied a claim for refund of the money sought to be recovered here, on the ground that the amount of the gift to the...
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