District Court, M.D. Pennsylvania September 21, 1965, Civ. A. 8063 (Lamade v. Brownell)

FOLLMER, District Judge.

This is a suit for a refund of federal estate taxes collected by defendant from plaintiffs. The case was tried to the Court without a jury.

From the pleadings, the testimony, a Stipulation, the briefs and arguments of counsel, the Court makes the following:

FINDINGS OF FACT

1. The plaintiffs are Howard J. Lam-ade, Jr.