MILLER, District Judge.
The plaintiff, R. C. Whayne, brought this action to recover from the defendant, as Collector of Internal Revenue for Kentucky, the sum of $25,174.98 with interest which he alleges he was illegally required to pay as income tax for the years 1938, 1939 and 1940 and as a gift tax for the years 1938 and 1940. The taxes in question depend upon the nature and effect of three gifts (two of which were gifts in trust) which the plaintiff made in 1936...
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