MAGRUDER, Circuit Judge.
William L. Terhune died on February 23, 1936. His executors brought this action in the court below for the recovery of an alleged overpayment of estate taxes made pursuant to a determination by the Commissioner that the corpus of a certain trust which had been set up by the decedent during his lifetime was includible in his gross estate. The district court gave judgment for the plaintiffs.
The trust was created by two indentures executed...
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