McLELLAN, District Judge.
These actions at law for the recovery of amounts paid as stamp taxes were heard together solely on an agreed statement of facts, which is incorporated herein by reference. The facts are as there stipulated.
The first question presented is whether there was a sale of land by the plaintiffs, within the meaning of the pertinent statutes, which follow:
Revenue Act of 1924:
"Sec. 800. On and after the expiration of thirty...
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