SCOTT, District Judge.
An appeal from a judgment of the United States District Court for the District of Nebraska against the appellant and in favor of the appellee, in an action to recover $5,810.18 on account of alleged excess in estate tax under Revenue Act of 1921 (42 Stat. 227). A demurrer was filed to the plaintiff's petition, and upon the demurrer being overruled the appellant, defendant below, declined to plead further, and judgment was taken as stated. The...
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