FINDINGS OF FACT and CONCLUSIONS OF LAW
SPARKS, District Judge.
This is a tax refund case. The plaintiffs are claiming a refund of gift taxes made in calendar year 1993. In order to assess the amount of refund to which the plaintiffs may be entitled, the Court must determine the extent to which the plaintiffs have used their federal unified estate and gift tax credits. This inquiry entails a valuation of gifts the plaintiffs made to a trust in October...
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