Court of Appeals for the Fifth Circuit December 18, 1967, 23364 (Mosells Silvey Pitner v. United States)

WISDOM, Circuit Judge:

The plaintiffs, describing themselves as “custodians, next of kin and beneficiaries of the estate of J. E. Sexton, deceased”, sue the United States to recover $75,848.19 in estate taxes. Sexton’s will was not probated and there was no formal administration of the estate.