BREWSTER, District Judge.
This suit is brought by the heirs at law of Ida Mae Oldham, deceased, seeking a refund and recovery of federal estate taxes, together with interest, claimed by them to have been erroneously assessed and collected.
The heirs are prosecuting this action because the assessment was paid out of their respective shares of the estate received by them under the settlement of the contest of Ida Mae Oldham's will, and because the estate has...
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