SMITH, District Judge.
This is a civil action for the recovery of estate taxes which the plaintiff alleges were erroneously assessed and collected. The defendant avers as an affirmative defense that the plaintiff is estopped to maintain the action. The only issue before the court at this time is that raised by this affirmative defense.
Findings of Fact
I. The decedent, Edward R. Nichols, died on September 30, 1935, a resident of Essex County, New...
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