SCHOONMAKER, District Judge.
This is an action brought by the plaintiff as executor of the estate of Margaret M. Allison, deceased, to recover from defendant the sum of $7,540.66, with interest, being the portion of Federal estate taxes paid by the plaintiff, which covers the value of fifty-six shares of the Acheson Corporation, and which, by virtue of decedent's exercising by her will the power of appointment, passed to her four grandchildren.
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