BUTZNER, District Judge.
The taxpayer, Executor of the Estate of Kate B. Williams, deceased, brought this action to recover estate taxes, resulting from a deficiency assessed by the District Director of Internal Revenue. The taxpayer paid the deficiency and now seeks a refund.
The question presented is whether property transferred in trust by the decedent on February 25, 1932, should be included as a part of her gross estate.
The question raises two...
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