SMITH, Chief Judge.
This is a suit for the recovery of an estate tax of $33,667 alleged to have been erroneously collected under the estate tax provisions of the Internal Revenue Code.
On December 27, 1935 the decedent Elizabeth Y. Gallaudet established a trust for the benefit of herself, her husband and daughter.
Decedent was one of the three original trustees. On the occurrence of a vacancy the remaining trustees were empowered to fill the vacancy...
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