OPINION
SWINFORD, Chief Judge.
This is an action brought by the executors of the estate of George W. Griffin, deceased, asking for a refund of the federal estate taxes in the amount of $28,025.98 with interest.
George W. Griffin died testate on May 14, 1958. His will, duly admitted to probate, contained a bequest to the Kentucky Trust Company, Louisville, Kentucky, of $100,000 to be held in trust for his widow for life. The parts of the will involved...
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