AUGUSTUS N. HAND, Circuit Judge.
This action is for a refund of estate taxes paid by the plaintiff-appellant as administrator c. t. a. of the will of John S. Adriance, who died in January, 1934. The disputed taxes are based upon the inclusion in the gross estate of the testator of the principal of two inter vivos trusts set up by him in 1923 and 1912, respectively, and upon the disallowance of a deduction of the estimated expenses on the final account in one of the...
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