BRATTON, Circuit Judge.
This proceeding is here on petition to review a decision of the Tax Court relating to the liability of Lewis B. Maytag, hereinafter referred to as the taxpayer, for gift tax for the calendar year 1944. On March 8, 1944, the taxpayer created four trusts, one for the benefit of each of his four children. On that day he transferred to each trust 25,000 shares of the common stock of The Maytag Company; and on March 16, 1944, he transferred to each...
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