PETERS, District Judge.
This is a suit to recover, as an overpayment, the sum of $117,489.11 collected from the plaintiff, executrix of the will of Henry G. Vaughan, as a part of the federal estate tax assessed against her.
The facts are stipulated. The father of Henry G. Vaughan died in 1912, leaving certain property in trust with discretion in the trustees to accumulate the income or pay it to the son during his lifetime, with a power of appointment in the...
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