MITCHELL, Judge.
The petitioners contend that the trial court erred in affirming the Tax Review Board and, thereby, the Secretary of Revenue. They argue that the agreement between them and their son, as set forth in the uncontested findings of fact of the Secretary adopted by the Board, required the recognition as a matter of law of a trust in one lot for the benefit of their son. The petitioners further contend that the establishment of this trust in favor of the...
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