WILLIAMS, Judge.
The plaintiff as trustee under the will of Deming Jarves, deceased, brings this suit to recover the sum of $9,404.99, estate taxes levied against and collected from the estate of the said decedent under the Revenue Act of 1924, with interest thereon from the date of payment, August 27, 1925.
The basis of the plaintiff's claim is that the Commissioner of Internal Revenue erroneously included in the gross estate of the decedent for federal estate...
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