TEHAN, Chief Judge.
The plaintiff, a citizen of the United States, and a resident of Milwaukee County, received a payment of $30,000, less a Wisconsin gift tax of $3,359.20, in twelve equal monthly installments during the year 1953, from the Phoenix Hosiery Company, a Wisconsin corporation, pursuant to a unanimous resolution passed by the Board of Directors of that corporation on February 20, 1953. According to the resolution, the payment was made in recognition of...
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