HAMERSLEY v. UNITED STATES

No. 43147.

16 F.Supp. 768 (1936)

HAMERSLEY v. UNITED STATES.

Court of Claims.

November 9, 1936.


Attorney(s) appearing for the Case

Ralph Royall, of New York City (Bartow H. Hall, Hoch Reid, and Ehrich, Royall, Wheeler & Walter, all of New York City, on the brief) for plaintiff.

George H. Foster, of Washington, D. C., and Robert H. Jackson, Asst. Atty. Gen. (Arnold Raum, of Washington, D. C., on the brief), for the United States.

Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges.


GREEN, Judge.

This is a suit to recover a tax collected under the provisions of what is commonly known as the gift tax of the Revenue Act of 1932 (section 501 et seq. [26 U.S.C.A. § 550 et seq. and notes]). There is no dispute as to the facts, which are as follows:

Plaintiff, on December 31, 1934, made a gift of $2,400,000 in principal face amount of United States 3¼ per cent. Treasury bonds due August 1, 1941, with interest coupons attached. The...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases