WYCHE, Chief Judge.
In this action the plaintiffs seek the recovery of estate taxes paid on the Estate of Lyman A. Hamrick, deceased, in the amount of $29,105.21, paid under protest, together with interest.
Upon the trial before me without a jury, the parties entered into a written stipulation as to the facts, and the question of law to be decided by the Court.
In compliance with Rule 52 of the Federal Rules of Civil Procedure, 28 U.S. C.A., I find...
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