MERRILL, Circuit Judge.
Appellant, as conservator of Anna J. Simmons (hereinafter taxpayer) seeks recovery of $126,377 income tax paid for the years 1973 and 1974, contending that a gift in the form of a charitable remainder annuity trust had been made in 1973. This suit was brought when the Internal Revenue Service disallowed taxpayer's claims. The question presented is whether under the facts taxpayer had met his burden of establishing that a charitable remainder...
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