MAJOR, Circuit Judge.
This is an appeal from an order of the District Court, entered April 16, 1942, dismissing plaintiff's action to recover an alleged illegal refund of a gift tax theretofore paid by the defendant.
The defendant (taxpayer) on March 7, 1938, filed his gift tax return for the year 1937, which disclosed a tax liability of $2,782.06. Gifts were reported thereon to two trusts for the benefit of each of his two sons, Arthur and Clinton, of 28...
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