ELMO B. HUNTER, District Judge.
MEMORANDUM FINDINGS OF FACT AND OPINION
This is an action brought against the United States for the recovery of federal estate taxes in the sum of $6,038.49 (and interest) assessed and collected from the Estate of John Carter, deceased. Plaintiffs are the Bank of Carthage, a corporation, as trustee under the will of John Carter, deceased, and Robert A. Carter and Virginia Lee Carter, the children and only heirs-at-law of John...
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