TEHAN, Chief Judge.
In this action plaintiffs as surviving executors of the estate of William S. Harley, deceased, and as trustees under the will of the decedent, seek to recover federal estate taxes assessed against and paid in behalf of the estate, pursuant to Section 811(g) of the Internal Revenue Code as amended by Section 404(a) of the Revenue Act of 1942, 26 U.S.C. § 811(g).
The Court is of the opinion that so far as Section 404 of the Revenue Act...
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