PER CURIAM.
The appellant sued to recover a gift tax paid by him pursuant to the provisions of sections 319-324 of the Revenue Act of 1924 (43 Stat. 253, 313-316; 26 USCA §§ 1131-1136). During the calendar year 1925, appellant made gifts in the sum of $91,790.18. He reported such gifts upon the form provided therefor by law and paid the tax imposed by the Commissioner of Internal Revenue under protest. He sued to recover the tax so paid. His complaint was...
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