BYERS, District Judge.
In this case the plaintiff seeks a refund of his individual federal income tax for the year 1945, and the correct amount is conceded to be $4,106.67 and not the larger sum demanded in the complaint.
The facts are not in dispute, and the controversy turns upon whether the plaintiff and his wife, having created trusts for their two children which resulted in the formation of a partnership between them and the trustee for each child, brought...
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