SWEENEY, Chief Judge.
This action was brought by the executors of the estate of Milton L. Cushing to recover alleged overpayments of estate taxes. They assert that the Commissioner erroneously included in the gross estate the value of three trusts, approximately $100,000, and that the estate is entitled to larger deductions for executors' and legal fees than were allowed by the Commissioner.
Findings of Fact
In 1925, the decedent set up three trusts...
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