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KRAUSS v. UNITED STATES

Nos. 10852, 10853.

140 F.2d 510 (1944)

KRAUSS v. UNITED STATES (two cases).

Circuit Court of Appeals, Fifth Circuit.

February 17, 1944.

Attorney(s) appearing for the Case

Irving R. Saal, of New Orleans, La., for appellant.

Warren F. Wattles and Sewall Key, Sp. Assts. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and Henry C. Vosbein, Asst. U. S. Atty., of New Orleans, La., for appellee.

Before HUTCHESON, HOLMES, and McCORD, Circuit Judges.

HUTCHESON, Circuit Judge.

Claiming overpayment of gift taxes in respect of gifts in 1936 and 1937 of shares of Class A stock in the Krauss Company, Ltd., appellants sued for their refund. The refunds denied, appellants are here putting forward the same contention they made below, that the value for gift tax purposes of the shares donated was their value in the hands of the donors; that that value was fixed by the charter at sixty percent of the book value; and that...

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