GODDARD, District Judge.
This is a motion to dismiss the complaint herein on the ground, that it does not set forth facts sufficient to constitute a cause of action. The action is one against the collector of internal revenue for the Second district of New York to recover the amount of a gift tax for 1934 alleged to have been illegally collected.
It appears from the complaint, and the trust indenture, and claim for refund, made a part of the complaint, that...
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