MEMORANDUM OPINION
COLLINSON, District Judge.
This is a suit for refund of estate taxes and a gift tax which the plaintiff, in his capacity as executor, paid under protest. The factual situation from which the assessment of both taxes arose is identical, and the facts themselves are undisputed, although they were not stipulated at the trial.
The decedent, Mrs. Edna Mersereau, at the time of the transaction which gave rise to the dispute, was the...
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