Lindley

The facts involved in this action were stipulated and are in part as follows;

Curtis Holbrook Lindley, a resident of the city and county of San Francisco, state of California, died in said city and county on the 20th day of November, 1920, and left an estate consisting of real and personal property situated in the state of California and within the jurisdiction of this court. In pursuance of the petition of defendants, letters testamentary were issued to them upon said estate of Curtis Holbrook Lindley, deceased, and defendants duly qualified as executors of *337 said estate and thereafter at all times acted as such and continued so to act at the time of commencement of this action. After receiving their appointment and qualifying as executors of said estate, in pursuance with the provisions of an act of Congress (Revenue Act 1918, § 400 et seq. [ 40 Stat. 1090 ]), defendants as executors of the estate of said decedent on or about the 15th day of November, 1921, filed with the collector of internal revenue for the First district of California, a return for estate tax purposes in due form, which set forth that the amount of the estate taxes duo from said estate was the sum of…