HUTCHESON, Circuit Judge.
The suit was for refund of gift taxes paid on gifts of shares of corporate stock. The claim was that, though the original issue of stock was the separate property of the donor, the gift shares in question, having been issued as stock dividends to the donor during the existence of the community of himself and wife, were not separate but community property, and the payment of gift taxes on all instead of half of them was an overpayment.
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