R. JASPER SMITH, District Judge.
These consolidated cases seek the refund of gift taxes paid by plaintiffs in 1951 in connection with the transfer by the Bureau of Indian Affairs of the United States Department of the Interior in September, 1950, of $200,000 in bonds and cash to the City National Bank and Trust Company of Kansas City, Missouri, to fund an irrevocable trust in which Jacqueline Elkins Shelton, one of the plaintiffs, was Trustor and the bank was Trustee...
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