District Court, E.D. Pennsylvania March 1, 1945, Civ. No. 3431 (Pennsylvania Co. for Insurance on live & Granting Annuities v. United States)

BARD, District Judge.

This is an action by the surviving executor of the estate of Charles W. Tindle, deceased, to recover a refund of federal estate taxes which it paid. I make the following special

Findings of Fact:

1. The plaintiff is the surviving executor of the estate of Charles W. Tindle, deceased, who died February 15, 1937.

2.