L. HAND, Circuit Judge.
The United States appeals from a judgment refunding part of the money collected from the plaintiff as his income tax for the year 1929. The only issue is whether a sum which he added in that year to the principal of a trust fund was a charitable contribution within § 23(n) of the Revenue Act of 1928, 26 U.S.C.A. Int.Rev. Acts, page 358. The facts which were stipulated were as follows. On November 12, 1928, the plaintiff by deed set up...
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