BARD, District Judge.
This action was brought to obtain a refund of a portion of the federal estate tax paid by plaintiff as the executor of the Estate of Algernon R. Clapp. I make the following special findings of fact:
1. B. Frank Clapp died in 1914, survived by his wife, Clara B. Clapp, and his son, Algernon R. Clapp.
2. By his will, B. Frank Clapp created a trust, half of the income of which was payable to Clara B. Clapp for life and the other...
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