WILLIAM E. MILLER, District Judge.
This is an action by the executor of the estate of Frederick Smith to recover $68,119.72, with interest, representing estate taxes paid by the estate to defendant. In issue is the includibility of a trust, hereinafter described as the Laura Ann Smith Trust, within the gross estate of Frederick Smith, deceased, for federal estate tax purposes.
The pertinent facts have been stipulated and may be summarized as follows:
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