BYERS, District Judge.
The only question for decision is whether the plaintiffs' claim for relief in the sum of $3,108.67, overpayment of Federal Estate tax, and $358.00 overpayment of interest, making together $3,466.67, with interest from December 1, 1939, the date of payment of both items, can be defeated by the matters pleaded by the Government by way of avoidance.
The facts are stipulated, and may be briefly summarized as follows:
James O'Connor...
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