O'CONNOR v. ANDERSON

No. 73.

28 F.2d 873 (1928)

O'CONNOR v. ANDERSON, Collector of Internal Revenue for Third District of New York.

Circuit Court of Appeals, Second Circuit.

October 29, 1928.


Attorney(s) appearing for the Case

Roosevelt & O'Connor, of New York City (D. Basil O'Connor and Egbert H. Womack, both of New York City, of counsel), for appellant.

Charles H. Tuttle, U. S. Atty., of New York City (Thomas J. Crawford, Asst. U. S. Atty., of New York City, of counsel), for respondent.

Before MANTON, L. HAND, and SWAN, Circuit Judges.


PER CURIAM.

The appellant sued to recover a gift tax paid by him pursuant to the provisions of sections 319-324 of the Revenue Act of 1924 (43 Stat. 253, 313-316; 26 USCA §§ 1131-1136). During the calendar year 1925, appellant made gifts in the sum of $91,790.18. He reported such gifts upon the form provided therefor by law and paid the tax imposed by the Commissioner of Internal Revenue under protest. He sued to recover the tax so paid. His complaint was...

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