District Court, W. D. Pennsylvania.
THOMSON, District Judge.
The plaintiffs, surviving executors of the will of J. B. Finley, deceased, bring this suit to recover the sum of $30,138, with interest, which is alleged to have been erroneously assessed and collected as a federal estate tax under the Revenue Act of 1918 (40 Stat. 1057). An affidavit of defense was filed to the statement of claim raising questions of law, which are before the court for determination. In this situation, the material facts...
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