LEIBELL, District Judge.
In this action plaintiffs seek to recover $287.65 and interest, the unrefunded part of the federal estate tax on the estate of William F. Houghton, deceased, which it is alleged was erroneously and illegally collected. Although the amount involved is small, the case presents several important questions of law. The facts have been stipulated and are as follows:
On January 8, 1936, William F. Houghton, a citizen and resident of the Irish...
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