DENMAN, Circuit Judge.
The Commissioner seeks a review of a decision of the Tax Court that the taxpayer respondent, hereinafter called the estate, had overpaid a federal estate tax and that taxpayer owed nothing by virtue of that tax.
The decedent, whose estate is respondent, desired to make a gift of certain shares of stock to her three stepchildren but on their refusal to accept she and the children sought to evade any inheritance tax by certain transactions...
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