PER CURIAM.
Plaintiffs, as executors of the Estate of Charles Newman, appeal from a summary judgment granted by the court below, dismissing plaintiffs' complaint in an action for the recovery of estate taxes claimed to have been erroneously collected, and also appeal from a subsequent order of the same court denying plaintiffs' motion under Fed.R.Civ.Proc. 60 (b), 28 U.S.C.A. for relief from that judgment.
The district court judgment and the subsequent order...
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