GODDARD, District Judge.
This is an action by the executors of the Estate of E. Stewart Manee for recovery of interest on an alleged "overpayment" of estate tax.
Before his death, Manee was himself the executor of the estate of one Jane E. Britton. While he was so acting, one of the beneficiaries under the will of Jane E. Britton instituted a proceeding in the Surrogate's Court, New York County, for a compulsory accounting by Manee as Executor. On June 27...
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