This is the kind of case in which decision affords little, if any, intellectual satisfaction. It involves the application of the Act of Congress taxing gifts, 26 U.S.C.A. § 550(b), to the creation of an estate by the entireties. The words of the statute are broad and general, being: "The tax shall apply whether the transfer is in trust or otherwise, whether the gift is direct or indirect, and whether...
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