BOOTH, Chief Justice.
The plaintiff is the executor of the estate of Jenny Faber, deceased. In this suit recovery of a judgment for $7,653.45 is sought, said sum being the amount of an estate tax paid under protest by the Alien Property Custodian to the Commissioner of Internal Revenue on April 16, 1925. No jurisdictional issue is involved.
Jenny Faber, plaintiff's testatrix, was residing at Stein, near Nürnberg, Bavaria, Germany, at the time of her death...
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