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BLUMBERG v. SMITH

No. 8113.

138 F.2d 956 (1943)

BLUMBERG v. SMITH.

Circuit Court of Appeals, Seventh Circuit.

November 18, 1943.

Attorney(s) appearing for the Case

Samuel O. Clark, Jr., Sewall Key, and Ray A. Brown, Asst. Attys. Gen., and Samuel H. Levy and Arthur Manella, Sp. Assts. to Atty. Gen. (B. Howard Caughran, U. S. Atty., of Indianapolis, Ind., of counsel), for appellant.

Samuel D. Royse, Gilbert W. Gambill, and Cooper, Royse, Gambill & Crawford, all of Terre Haute, Ind., for appellee.

Before EVANS and KERNER, Circuit Judges, and LINDLEY, District Judge.

Involved here is an asserted gift tax liability which the taxpayer disputed because of a previous tax payment when the gifts were made. The District Court held for the taxpayer.

EVANS, Circuit Judge.

While the action took the form of one to recover taxes paid, the legal controversy was over the query, When were two gifts made by the taxpayer completed, for gift tax purposes (under Sec. 501 of Revenue Act of 1932 as...

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