BORAH, District Judge.
This action was filed by the widow and heirs of Luca Vaccaro, deceased, to recover an alleged overpayment of federal estate taxes in the amount of $43,711.53, with interest.
The case was tried by the court without a jury on the following stipulated facts:
1. Luca Vaccaro died at his domicile in the City of New Orleans on November 29, 1936, and his succession was opened in the Civil District Court in and for the Parish of Orleans...
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