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McNEIR v. ANDERSON

10 F.2d 813 (1926)

McNEIR v. ANDERSON, Internal Revenue Collector.

District Court, S. D. New York.

February 15, 1926.

Attorney(s) appearing for the Case

Emory R. Buckner, U. S. Atty., of New York City (A. W. Gregg, Solicitor of Internal Revenue, and Charles T. Hendler, Sp. Atty. Internal Revenue, both of Washington, D. C., and F. C. Bellinger, Asst. U. S. Atty., of New York City, of counsel), for the motion.

Geller, Rolston & Blanc, of New York City (Frederick Geller, Russell L. Bradford, and Liston C. Bertram, all of New York City, of counsel), opposed.

AUGUSTUS N. HAND, District Judge (after stating the facts as above).

The gift tax was imposed under section 319 of the Revenue Act of 1924 (Comp. St. Supp. 1925, § 6336 4/5s), which provides that:

"For the calendar year 1924, and each calendar year thereafter, a tax equal to the sum of the following is hereby imposed upon the transfer by a resident by gift during such calendar year of any property wherever situated, whether made directly or indirectly...

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