DE VANE, District Judge.
This is an action brought by the executor of the estate of Leonard J. Hackney, to recover estate taxes in the sum of $10,140.01, with interest, paid by the executor to the Collector of Internal Revenue, as a result of an additional assessment of federal estate taxes. After the payment of the taxes a claim for refund was filed and rejected, whereupon this suit was instituted.
Leonard J. Hackney died testate, a resident of Winter Park...
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