SANBORN, Circuit Judge.
This is an action to recover gift taxes for the year 1936 alleged to have been wrongfully collected. The facts were not in dispute, and the case was tried to the court without a jury.
On August 15, 1935, the taxpayer (appellant) transferred to his wife, as trustee, without valuable consideration, and for her benefit and that of their son and their daughter and future descendants, a certificate evidencing 2,039 beneficial units of participating...
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