KIRKPATRICK, District Judge.
This is an action by the executors of a decedent's estate to recover an alleged overpayment of estate taxes in the amount of $2,190 with interest.
The decedent, 16 months prior to her death and when 61 years old, transferred certain real estate by deed, reserving to herself for life a ground rent of $600 per year. The deed, in the usual form of ground rent deed, also contained personal covenants by the grantees that they would...
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