MACK, Circuit Judge.
Motion to dismiss complaint in an action to recover income taxes collected pursuant to section 219 (g) and (h) of the Revenue Act of 1924, 43 Stat. 277 (26 USCA § 960, note).
The complaint sets forth that in 1922 plaintiff established a "bona fide" trust of personalty, the income to be paid to his wife, with remainders over for his children. The instrument reserved to the settlor full control over the trust investments and provided...
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