Remainder person R owned a contingent remained in a trust, which R transferred to R's child. Under the trust terms, R's sibling S was to receive the remainder if S survived the income beneficiary, and, if not, R or R's estate was to receive the remainder. R paid a gift tax on the transfer, but one year later the income beneficiary dies, survived by S, and R sued for a refund of the gift tax. What is the result? Explain.