CHASE, Circuit Judge.
The petitioners are trustees under the will of Willard A. Lalor who died a resident of the District of Columbia October 9, 1934. The federal estate tax return was filed in the office of the Collector for the Second New York District and in it a deduction was taken under Sec. 303(a) (3) of the Revenue Act of 1926, 26 U.S.C.A. Int.Rev.Acts, page 234, to the amount of $400,000 as a charitable bequest to the Lalor Foundation, Inc., which was concededly...
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