WILLIAMS, Judge.
This is a suit to recover a sum of $32,810.42 paid as a gift tax by plaintiff for the year 1924 under the provisions of sections 319 and 320, Revenue Act of 1924, 43 Stat. 253, 313, 314 (26 USCA §§ 1131 note, 1132 note).
On July 7, 1923, the plaintiff assigned certain securities and property to the Central Union Trust Company of New York and Oliver W. Means, as trustees, under and by virtue of three certain indentures of trust duly...
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