MADDEN, Judge.
This is a suit for the refund of estate taxes in the amount of $245,172.39 paid by the estate of John M. W. Hicks, who died in 1944. The principal question is whether these taxes were made refundable to the estate by section 7 of the Technical Changes Act of 1949, 63 Stat. 891, as amended, 64 Stat. 770, 26 U.S.C.A. § 811 note.
The decedent, John M. W. Hicks, made numerous gifts of property during the years 1921 to 1944. In the years 1939...
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