MEMORANDUM OF OPINION
PORTER, District Judge.
This is an action to recover federal gift taxes, plus interest, alleged to have been illegally and erroneously assessed and collected from plaintiffs for the year 1960. The Court has jurisdiction. 28 U.S.C. § 1346(a) (1).
Prior to April 5, 1960, Stuart L. Faber, plaintiff in No. 6726, and his wife, Shirley E. Faber, plaintiff in No. 6727, each owned one-half interest in certain real estate located...
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