VAN DUSEN, District Judge.
The trial judge makes the following Findings of Fact and Conclusions of Law:
I. Findings of Fact.
1. This suit was instituted on May 13, 1953 by plaintiffs for a refund of federal estate tax assessed and collected.
2. The Collector of Internal Revenue for the First District of Pennsylvania, Francis R. Smith, to whom the payments hereinafter referred to were made, retired from office on November 11, 1952.
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