CHESNUT, District Judge.
The plaintiff sues to recover federal estate tax paid under section 402 (a) of the Revenue Act of 1921 (42 Stat. 277) on 67.66 acres of land lying on the Patapsco river in the state of Maryland, valued at $100,000, belonging at the time of his death to Thomas H. Bowles, who died July 24, 1923. An appropriate petition for refund of the tax so paid has been filed and overruled. The relevant portion of the Revenue Act of 1921 is as follows:<...
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