SWEENEY, District Judge.
In this action the plaintiff seeks to recover a gift tax which she alleges has been illegally assessed and collected by the defendant. After the pleadings were filed and the parties were at issue, both the plaintiff and the defendant filed motions for summary judgment.
Findings of Fact.
The following facts appear from the complaint and answer:
On January 25, 1945, the plaintiff created a trust under which she gave...
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