GRUBB, Senior District Judge.
DECISION
This an action for recovery of deficiencies of estate tax assessed against and paid together with interest by plaintiffs who are the co-executors of the Estate of Henry L. Lindner, deceased (hereinafter called the "Decedent"). The deficiency assessment resulted from inclusion in the gross estate of the sum of $43,925.41, which Decedent contributed as one-half of the assets of the Fern I. Thompson Trust (hereinafter...
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