HIRAM CHURCH FORD, Chief Judge.
By this action plaintiffs, as co-executors of the estate of Allen P. Jackson, seek refund of estate taxes alleged to have been erroneously paid, refund of which was disallowed and denied by the Commissioner. The action involves several items, but by stipulation of the parties the only question presented for present consideration is that which arises from the plaintiffs' contention that under Section 812(e) (1) of the Internal Revenue...
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