WEST, District Judge.
Plaintiffs, the children and heirs at law of Mary J. Tips, deceased, sued for refund of $16,443.76 exacted by the defendant, because illegally assessed and collected as a tax imposed by section 402 (c) of the Act of Congress of November 23, 1921 (Comp. St. § 6336¾c), which provided that the value of the gross estate is to be determined by its value at the time of the death of decedent: "402 (c) To the extent of any interest therein...
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