FITZHENRY, District Judge.
This action is brought by Charles D. Off, Walter Off, Clifford Off, and Clarence Off, as trustees under the will of Charles J. Off, deceased, to recover the sum of $3,468.15, paid as an estate tax on account of the estate of Charles J. Off, deceased.
The testator died at Peoria, Ill., June 26, 1920, leaving a will dated April 8, 1919, which was duly admitted to probate in Peoria county. In it plaintiffs were named as executors and...
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