BREWSTER, District Judge.
This is a suit brought by the Independent Executors of the Estate of F. Kirk Johnson, deceased, and by his widow, Elizabeth McGhee Johnson, seeking to recover gift taxes, together with interest, claimed by them to have been erroneously assessed and collected. The amount of principal involved is $9,982.51 each as to Mrs. Johnson and as to her husband's estate, making a total of $19,965.02 gift taxes paid for the years 1959, 1960, 1961 and...
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