LINDLEY, District Judge.
Petitioner seeks to reverse a decision of the Board of Tax Appeals that certain interests in property included in a gift were present in point of time and not future.
In 1935 the taxpayer executed irrevocable trust settlements under which she transferred by gift, property to be administered in accord with the provisions of the instruments. The trustee was directed to collect and accumulate the income until the grantor's death, then...
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