CELEBREZZE, Senior Circuit Judge.
Defendant United States of America appeals the district court judgment granting a refund of estate taxes to plaintiff Daniel J. Mahoney Jr., executor of the estate of James M. Cox Jr. ("estate"). The district court ordered the refund based on its determination that James M. Cox Jr., the decedent, had not "made a transfer" under I.R.C. § 2036(a) (1982) when he paid consideration to his father in conjunction with the father's transfer...
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