GRANT, District Judge.
This is a suit to recover estate taxes paid on behalf of the Estate of Floyd B. Faulkerson in the amount of $22,972.44.
The facts, briefly stated, are as follows:
Floyd B. Faulkerson died testate on December 27, 1954. By the provisions of his will, his wife was to have the use, income, rents and profits of the entire estate for and during her life and upon her death, Robert and Elizabeth Faulkerson, their son and daughter, respectively...
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