SWEENEY, District Judge.
This action, which was originally brought by the plaintiffs' testatrix, is for the recovery of gift taxes alleged to have been illegally assessed and collected.
Findings of Fact.
A stipulation of facts has been filed by the parties and I adopt them as my findings of fact. From them it appears that in 1934 the taxpayer, Mrs. Ruth F. W. Paine, created five irrevocable trusts for the sole benefit of her grandchildren who were...
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