FORD, District Judge.
This is an action by the executors of the estate of Delia P. Smith, deceased, against the Collector of Internal Revenue to recover the sum of $2,255.99 with interest thereon from June 25, 1940, representing a portion of a deficiency federal estate tax paid on that date.
The facts, stipulated for the most part, are as follows:
Delia P. Smith, who died January 15, 1938, was a resident of Massachusetts at the time of her death. She...
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