L. HAND, Circuit Judge.
The question in this case is whether any part of a trust fund, set up by the testator during his life, shall be included as part of his gross estate under section 302 (d) of the Revenue Act of 1926, 26 U.S.C.A.Int. Rev.Acts, page 228. He had become estranged from his wife some years before he died, and in contemplation of a divorce which followed within a few months, he made an agreement with her on January 31, 1929, by which he agreed to pay...
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