HOLMES, Judge.
Appellant-taxpayers appeal the granting of a summary judgment in favor of the appellee-department of revenue, on the petition for writ of mandamus to compel the department of revenue to certify a refund claimed due by appellant.
Appellant-taxpayers are the co-executors of the estate of E. D. Henley, deceased. Appellants owed certain federal estate taxes on the estate and elected to pay these federal taxes to the federal government over a ten...
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