GALSTON, District Judge.
In this action the plaintiff seeks to recover a refund of $54,925.31, the claim for which had been rejected by the Commissioner of Internal Revenue.
The facts have been stipulated. Briefly stated it appears that on or about June 10, 1937, the plaintiff created a trust as Settlor with the Bank of New York and Trust Company as Trustee, designated as Trust No. 2; the trust was amended on December 11, 1937, and December 17, 1938. Also...
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