CLIFFORD, District Judge.
This is an action to recover income taxes collected from the executor of the estate of Guy L. Smith for the calendar year 1945, in the amount of $917.60, with interest.
The ultimate issue of the case is whether certain long-term capital gains were income "permanently set aside or to be used exclusively" for certain named charitable corporations, the residuary beneficiaries of a trust established by Smith's Will, and were, therefore...
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