L. HAND, Circuit Judge.
The plaintiff appeals from a judgment, after a trial upon stipulated facts, dismissing his complaint in an action to recover income taxes, assessed and paid for the years 1939, 1940 and 1941. The validity of the taxes depends upon the construction of a deed of trust executed by the plaintiff on April 23, 1928, the substance of which was as follows. He transferred to the Farmers Loan and Trust Company of New York, as trustee, 3,200 shares of...
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