The Government appeals from a judgment for $16,582.16 in favor of plaintiff, a taxpayer, who instituted this action in the District Court to recover gift taxes paid by him. The issues concern the taxability under the Federal Gift Tax Act, Revenue Act 1932, § 501 et seq., 26 U.S.C.A. § 550 et seq., of the value of the wife's interest in realty, conveyed to husband and wife as tenants by the entirety, where the consideration for the conveyance was furnished by the...
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