JOHNSON, Circuit Judge:
The United States ("the government") appeals from the district court's grant of summary judgment in favor of plaintiffs/appellees John G. Ordway, Jr. and Margaret M. Ordway ("taxpayers") and its order directing a refund of federal gift taxes paid by the taxpayers for the calendar quarters ending September 30, 1979 and March 31, 1980.
I. STATEMENT OF THE CASE
On January 16, 1917, Lucius P. Ordway established an irrevocable...
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