BREITENSTEIN, Circuit Judge.
These are companion appeals relating to liability for federal estate tax. The executors paid the disputed tax and sued to recover, asserting, first, the right to change an election as to the deduction of administration expenses and, second, the right to take a widow's allowance as an estate tax marital deduction. The trial court denied the right to change the election and upheld the widow's allowance as a proper marital deduction.
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