KIRKPATRICK, District Judge.
This is a suit to recover $44,901.70 alleged to have been collected illegally as an estate tax.
The decedent, in 1930, prior to her divorce from her second husband, created an irrevocable inter vivos trust with respect to certain shares of stock then owned by her. The trust instrument directed the trustees to pay the net income to the settlor during her life. Upon her death, the corpus was to be divided and conveyed in equal shares...
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