FOLLMER, District Judge.
This is an action brought for the refund of income taxes for the calendar year 1941. The facts were stipulated and as so stipulated are substantially as follows:
The plaintiff (then Rhoda R. Wagner and hereinafter called the "taxpayer") and the Provident Trust Company of Philadelphia, on August 31, 1939, became the executors of the will of Edward S. Wagner, a resident of Montgomery County, Pennsylvania, who died August 15, 1939.
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