GREEN, Judge.
Plaintiff brings this suit to recover the sum of $1,254.79 with interest, alleged to have been wrongfully collected as a tax upon the income of property which had been conveyed in trust by plaintiff. The case involves the construction of section 219 (g) of the Revenue Act of 1926 (44 Stat. 32, 34), which reads as follows: "(g) Where the grantor of a trust has, at any time during the taxable year, either alone or in conjunction with any person not a beneficiary...
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