PICARD, District Judge.
Action brought for recovery of a portion of Federal estate taxes paid on behalf of Philip H. Grennan, deceased, estate. The question involved is whether certain property transferred by decedent in trust August 25th, 1931 was properly included as taxable under Section 302(c), Revenue Act 1926, as amended, 26 U.S.C.A. Int.Rev. Acts, page 227.
The facts are that Philip H. Grennan died September 4, 1936, having on August 25, 1931, placed...
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