Court of Appeals for the Seventh Circuit October 13, 1955, 11421 (Anne Harley Kohl and William J. Harley, as Surviving Executors of the Estate of William S. Harley, Deceased, Etc. v. United States)

LINDLEY, Circuit Judge.

The government appeals from a judgment for plaintiff taxpayers, allowing them recovery of deficiencies in federal estate taxes assessed against and paid by them under protest. D.C., 128 F.Supp. 902.

The facts are not in dispute. William S.