SIBLEY, Circuit Judge.
David D. Irwin, as executor of George J. Baldwin, sued the Collector of Internal Revenue to recover income taxes illegally exacted from the testator's estate. His suit was dismissed on motion, and he appeals.
The petition alleges that testator in his lifetime made his return of income for the year 1924. The Commissioner, subsequently to testator's death, under date of September 21, 1928, sent a notice of a proposed assessment of deficiency...
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