MARTIN, Chief Judge.
These actions were brought by B. Calhoun Hipp and his wife, Jean Jones Hipp, to recover Federal Gift Taxes paid by them for the calendar year 1956 in the amount of $1,501.40 each.
The two cases were consolidated and tried by the Court on March 20, 1962. For the most part, the facts were stipulated, however, oral testimony was taken and certain documentary evidence introduced into evidence.
The cases concern the narrow question...
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