District Court, W.D. Pennsylvania October 10, 1930, 3017 (Koehler v. Lewellyn)

SCHOONMAKER, District Judge.

This is a suit to recover $127,518.77 collected by the defendant as collector of internal revenue from' the plaintiffs as a federal estate tax. A jury trial was waived. Ftom the pleadings and proofs we find the following facts pertinent to the issue involyed:

The plaintiffs are executors of the last will and testament of Frank H. Buhl, deceased, late of Sharon, Pa.