DAVIS, District Judge.
This case was tried to the Court without a jury. Voluminous evidence was presented, stipulations of facts filed, and written briefs and arguments submitted. The Court makes the following findings of facts and conclusions of law:
Findings of Fact
1. W. C. Vereen died at Moultrie, Georgia, on February 16, 1942 in his 83rd year. The plaintiffs are the duly qualified executors of his will. In due season they filed an estate tax...
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