MEMORANDUM OPINION
WESLEY E. BROWN, District Judge.
This is an action to recover additional estate taxes assessed against the Estate of Charles H. Wilcoxen, deceased, after certain claimed marital deductions were disallowed by the government. The plaintiffs named above are co-executors under the will of the deceased, and individually, they are all of the devisees and legatees under his will. Anna Wilcoxen is the surviving spouse of the decedent.
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