HEALY, Circuit Judge.
Appellees are the trustees of a trust created by the will of Sarah E. Carrier, referred to hereafter as the decedent. They sued appellant, the collector of internal revenue for the district of Oregon, to recover taxes alleged to have been illegally exacted. These were taxes upon 15/20ths of the income of decedent's estate for the taxable years 1940, 1941 and 1942, and paid by the administratrices during the course of administration.
The...
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