LINDLEY, Circuit Judge.
Plaintiff, as executrix of the estate of her deceased husband, Arlington C. Harvey, filed an estate tax return showing no tax due. The Commissioner assessed a deficiency in the amount of $32,151.30, which, with interest, she paid under protest. Her claim for refund having been rejected, she instituted suit in the District Court for recovery of the tax paid and obtained judgment. The principal contention of the government on appeal is that the...
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