ARCHER, Chief Justice.
This is an appeal by B. D. Thompson, executor of the estate of his deceased wife, Elizabeth J. Thompson, from a judgment rendered in the County Court at Law of Travis County, Texas, denying the appellant any recovery for an assessment of inheritance taxes claimed to be erroneous and excessive. The action was brought under the provisions of Article 7057b of Vernon's Civil Statutes of Texas, and the parties filed a Stipulation of Facts which appears...
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