CHRISTENBERRY, District Judge.
This action comes before this court upon a full stipulation and the briefs of counsel. Trial by jury or other evidentiary hearing has been waived. Upon a consideration of the stipulation and briefs, the court finds as follows:
FINDINGS OF FACT
1. This is an action brought by Dr. Henry Lewis Stoutz, III and Mrs. Fancher Marie Stoutz Coe as transferees of the Estate of Ruth Harvey Fancher Stoutz, their mother. Plaintiffs...
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